feat: implement tail call optimization

[HerrCai0907]

Now it is just a generic concept about tail call optimization. I am not sure whether I am in the correct way. So I put the draft version and expect to get some feedback.

The basic idea is we can convert

(func ...
   (call $f)
)

to

(func ...
   (return_call $f)
)

(func ...
   (return (call $f))
)

to

(func ...
   (return_call $f)
)

(func ...
   (if
      (condition)
      (call $f)
   )
)

to

(func ...
   (if
      (condition)
      (return_call $f)
   )
)