In C, tail recursion is a fairly simple rewrite. I can't think of any complications.

But ... that rewrite can increase the cyclomatic complexity of the code on which they have some hard limits, so perhaps that's why it isn't allowed? And the stack overflow, of course.

I don't know that it's just cyclomatic complexity. I think it at least part of it is proving that you meet hard real-time constraints. Recursion is harder to analyze that way than "for (i = 0; i < 16; i++) ... " is.