Hitting the degenerate case depends on the function you're computing in question. It's quite possible that the tasks will complete in the given order. I think you're giving too much credit to Erlang's task scheduler.
Also I'm not sure how one would even implement a tail recursive map function on a singly linked list. The cons operation can only add elements to the front of the list. I looked up how the map operation is implemented in Erlang. It isn't tail recursive:
https://github.com/erlang/otp/blob/172e812c491680fbb175f56f7...
I'm interested to know how you'd implement a tail-recursive version of map (continuations aren't allowed).