Yes, as I mentioned in parentheses--creating a stack frame costs because it is writing to memory, other than that it's just an increment of the stack pointer register in compiled/JITted code. But it's not a large cost, so you usually won't notice it or at least not much. Especially if your recursion depth is small, as then the memory writes might not leave the CPU cache. Sure, making some code 10% faster by way of TCO can still be useful, and it's probably why C compilers are doing it (they don't guarantee general TCO so you're limited in what you can do with it, so the only guaranteed advantage is a little speed gain), but if we're talking some JavaScript app there will be worse problems. Especially, the problem that with large enough data you're going to allocate lots of temporary memory for the stack--that's something a user will notice. Especially if the memory temporarily used is not given back to the OS, which is the case in C, and I rather expect JavaScript as well, which will mean that every tab running JavaScript will have some amount of RAM tied down to (even if rare) temporary stack use.

> and then destroying it again

This is then really just a decrement of the stack pointer.