https://gcc.gnu.org/bugzilla/show_bug.cgi?id=116521
--- Comment #1 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
The default ABI for xtensa is to use windowed registers which does not
currently support sibcalling.
include/xtensa-config.h :
#define XSHAL_ABI XTHAL_ABI_WINDOWED
#define XTHAL_ABI_WINDOWED 0
gcc/config/xtensa/xtensa.h:
#define TARGET_WINDOWED_ABI_DEFAULT (XSHAL_ABI == XTHAL_ABI_WINDOWED)
gcc/config/xtensa/xtensa.cc:
if (xtensa_windowed_abi == -1)
xtensa_windowed_abi = TARGET_WINDOWED_ABI_DEFAULT;
/* Do not allow sibcalls when windowed registers ABI is in effect. */
if (TARGET_WINDOWED_ABI)
return false;