Quite often, when time you suggest using a loop rather than a tail call, people pop up to tell you that the code is neater as a tail call. So I'm assuming the comment about ugliness is a way of heading off these people ;)
I'm happy to argue that in C, it's never neater to write a loop as a tail call. Tail calls aren't guaranteed to compile into a goto, so it can be difficult to say whether it's going to end up with a call or a goto - even on a case-by-case basis. And if you write a tail call expecting a goto, and you get a call, obviously you can't just give up and go home - you'll need to rewrite it as a loop, just like you could have done in the first place. This does not strike me as less ugly than just writing that loop.
I know people like to do things the roundabout way, by writing one thing, certain that the compiler will do something else, and then saying this code is more clear rather than less so - but I've never quite understood why. A better rule of thumb to my mind is that if you want something particular to happen: write the code that way.
(I'm not denying an annotation would help - because then at least you'd know statically when you need to rewrite your code as a loop, rather than having to wait until something bad happens. Though... maybe if nothing bad ever happens... it's fine after all...? Sheesh. Ask a philosopher. Too much for me!)