Check early whether tail-calling is possible for MSVC builds on Windows

[chris-eibl]

Rather than failing late when compiling e.g. a debug configuration

build.bat -c debug --tail-call-interp

with hundreds of

error C4737: Unable to perform required tail call. Performance may be degraded.

lets fail early with an explicit error message for configurations that are not supported by MSVC.

This is a follow-up on #140513 / #140548.

Linked PRs

• GH-148047: Check early whether tail-calling is possible for MSVC builds on Windows #148036