The C committee voted 8-7-8 against including mandatory tail calls in C23 (https://www.open-std.org/jtc1/sc22/wg14/www/docs/n2941.pdf), mostly I think because of a lack of implementation experience.
LLVM has everything needed via the musttail marker, but the musttail attribute in clang is a lot more restrictive (it enforces that the caller and callee function signatures are the same).
It might theoretically be possible to get more flexibility plumbed through to clang, but then I'm guessing getting GCC on board would be a huge job too. :-/