You won't find anything on ISO/IEC 9899:2024 about tail calls, like it happens on Scheme.
https://www.open-std.org/jtc1/sc22/wg14/www/docs/n3220.pdf
Section 3.5 of R7RS.
1. https://www.open-std.org/jtc1/sc22/wg14/www/docs/n3886.pdf
2. https://www.open-std.org/jtc1/sc22/wg14/www/docs/n3928.pdf
On such an implementation, the feature is available but useless.
For variadic functions, if you use `va_start()`/`va_arg()`/`va_end()` to consume all the arguments, and leave no `va_list` alive, then the compiler can correctly generate a tail call from such functions.