http://gcc.gnu.org/bugzilla/show_bug.cgi?id=47815

--- Comment #2 from Richard Guenther <rguenth at gcc dot gnu.org> 2011-02-19 
13:45:50 UTC ---
Hm, or rather it also is because

  FOR_EACH_EDGE (e, ei, EXIT_BLOCK_PTR->preds)
    {
      /* Only traverse the normal exits, i.e. those that end with return
         statement.  */
      stmt = last_stmt (e->src);

      if (stmt
          && gimple_code (stmt) == GIMPLE_RETURN)
        find_tail_calls (e->src, &tailcalls);
    }

which of course does not find callsites that do not return.

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