Because after tuple packing returns (a C return) you still need to perform a Python return. The C tuple packing function cannot return directly from the Python function.
Looking at https://github.com/python/cpython/blob/master/Python/ceval.c, here is the code that needs to be executed after the tuple is constructed:
case TARGET(RETURN_VALUE): {
retval = POP();
assert(f->f_iblock == 0);
assert(EMPTY());
f->f_state = FRAME_RETURNED;
f->f_stackdepth = 0;
goto exiting;
}
// ...
exiting:
if (tstate->use_tracing) {
if (tstate->c_tracefunc) {
if (call_trace_protected(tstate->c_tracefunc, tstate->c_traceobj,
tstate, f, PyTrace_RETURN, retval)) {
Py_CLEAR(retval);
}
}
if (tstate->c_profilefunc) {
if (call_trace_protected(tstate->c_profilefunc, tstate->c_profileobj,
tstate, f, PyTrace_RETURN, retval)) {
Py_CLEAR(retval);
}
}
}
/* pop frame */
exit_eval_frame:
if (PyDTrace_FUNCTION_RETURN_ENABLED())
dtrace_function_return(f);
_Py_LeaveRecursiveCall(tstate);
tstate->frame = f->f_back;
return _Py_CheckFunctionResult(tstate, NULL, retval, __func__);
I guess you could duplicate all this code in a special "pack tuple and return from Python function" C function which you could then really tail call.