https://gcc.gnu.org/bugzilla/show_bug.cgi?id=121159

--- Comment #20 from ro at CeBiTec dot Uni-Bielefeld.DE <ro at CeBiTec dot 
Uni-Bielefeld.DE> ---
> --- Comment #19 from Lukas Grätz <lukas.gra...@tu-darmstadt.de> ---
[...]
> It seems that SPARC supports tail calls, as the test case without
> volatile/no_return compiles fine:
> https://godbolt.org/z/6bffMheY1
> Does the following compile on your machine?

It does at -O and beyond, both 32 and 64-bit, just not at -O0:

tc.c: In function ‘test_5’:
tc.c:9:28: error: cannot tail-call: target is not able to optimize the call
into a sibling call
    9 |   [[gnu::musttail]] return fn_ptr ();
      |                            ^~~~~~~~~

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