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

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

This is a follow-up on https://github.com/python/cpython/issues/140513 / https://github.com/python/cpython/pull/140548