Of course, this means that the same implementation could also be directly expressed logically in a way that is mutable/iterative.
func pow(uint base, uint n): n == 0 ? return 1 : return n * pow(base, n-1)
is just
func pow(uint base, uint n): uint res = 1; for(i=0; i<n; i++){ res *= n} return res
There is no real "advantage" to, or reason to "sell" anybody on tail call recursion if you are able to easily and clearly represent both implementations, IMO. It is just a compiler/runtime optimization, which might make your code more "elegant" at the cost of obfuscating how it actually runs + new footguns from the possibility that code you think should use TCO actually not (because not all immutable + recursive functions can use TCO, only certain kinds, and your runtime may not even implement TCO in all cases where it theoretically should).
As an aside, in C++ there is something very similar to TCO called copy-elision/return-value-optimization (RVO): [1]. As with TCO it is IMO not something "buy into" or sell yourself on, it is just an optimization you can leverage when structuring your code in a way similar to what the article calls "continuation passing style". And just like TCO, RVO is neat but IMO slightly dangerous because it relies on implicit compiler/runtime optimizations that can be accidentally disabled or made non-applicable as code changes: if someone wanders in and makes small semantic to changes to my code relying on RVO/TCO for performance they could silently break something important.
[0] EXCEPT in practice all implementation differences/optimizations introduce observable side effects that can otherwise impact program correctness or semantics. For example, a program could (perhaps implicitly) rely on the fact that it errors out due to stack overflow when recursing > X times, and so enabling TCO could cause the program to enter new/undesirable states; or a program could rely on a functin F making X floating point operations taking at least Y cycles in at least Z microseconds, and not function properly when F takes less than Z microseconds after enabling vectorization. This is Hyrum's Law [2].
[1] https://en.wikipedia.org/wiki/Copy_elision#Return_value_opti...