GH-148047: 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.

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

[chris-eibl]

TSan https://github.com/python/cpython/actions/runs/23948631142/job/69850491565?pr=148036 failure for sure unreleated: this is a pure Windows change and would result in a build error on onsupported (Windows) hosts when using --tail-call-interp. Note that there are no such hosts in CI nor in buildbots, and if there were, they would have already failed (but with tons of Unable to perform required tail call messages).

I've checked manually that I get all the expected errors for unsupported configurations.

[Fidget-Spinner]

Please open a separate issue for this, rather than reusing the same closed issue. Thanks!