Why Tail-Recursive Functions are Loops

Tail-recursive functions are equivalent to loops in performance and behavior. While regular recursion uses O(n) stack space due to storing partial results, tail recursion uses constant space by employing accumulators and allowing compilers to optimize tail calls into jump instructions. The key insight is that tail calls can be converted to loops because they don't need to remember intermediate state, making them as efficient as iterative solutions while maintaining the mathematical elegance of recursive definitions.