use warnings;
sub recurse {
    my $i = shift;
    return if $i == 0;
    recurse($i-1);
}

sub tailless_recurse {
    my $i = shift;
    return if $i == 0;
    @_ = ($i-1);
    goto &tailless_recurse;
}

print "recursing\n";
recurse(200);
print "tailless_recursing\n";
tailless_recurse(200);
[download]

This produces the following output:

recursing
Deep recursion on subroutine "main::recurse" at /tmp/p line 7.
tailless_recursing
[download]

Note that the second one doesn't produce the deep recursion warning.