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.

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