Javascript has GC and tail calls, and I don't think WASM is getting either anytime soon.
I was wrong, though, tail calls are in ES14, and eliminating them is probably not implemented anywhere yet.
Edit: Wrong again, tail-call optimizations are in WebKit; iOS has had them since iOS 12 according to this: https://kangax.github.io/compat-table/es6/#test-proper_tail_...