I'm not 100% on this, but when you have a tail call I don't think you have to remember the state of the stack frame. "function prologue, epilogue, and the maintenance of the various pointers" aren't god given rules - they're things dictated by something like the C ABI so you can resume the caller. So if you're thinking in terms of C ABI then yes, it's a compiler optimization, but in principle I think it's a zero cost abstraction (though I'd argue that the iterative loop is the actual abstraction)
In tail call recursion you're ensured the caller will never resume!
When you enter a tail-recursive function you save (as you normally would) a return pointer for the program counter and allocate registers/memory for your function arguments. At the end of the function you've done all the computation that that frame will ever do, so you are free to overwrite the argument variables when calling the next iteration/recursive-step. The return pointer doesn't need to be touched at all. Where is the complexity you're talking about?