https://gcc.gnu.org/bugzilla/show_bug.cgi?id=96776
--- Comment #6 from Andrew Pinski <pinskia at gcc dot gnu.org> --- (In reply to Matheus Izvekov from comment #5) > There is one small issue with this though, but is even smaller, in that if > foo body was visible, and it did not escape that reference further, the tail > call would be done if foo was inlined. But if not inlined, it is not done > regardless. That issue is related to PR 24169; there might be others filed as well.