The CanTailCall check only passes if the return locations are the
same in the caller and the callee. However, stack returns are expected
to be at a different offset depending on the stack space reserved for
parameters.

R=clemensb@chromium.org

Bug: v8:7431
Change-Id: Iaac15fce889d6cd7d1ac88f320a872202281fb5a
Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/2289789Reviewed-by: Georg Neis <neis@chromium.org>
Reviewed-by: Clemens Backes <clemensb@chromium.org>
Commit-Queue: Thibaud Michaud <thibaudm@chromium.org>
Cr-Commit-Position: refs/heads/master@{#68933}