Since you answered me, I’m not arguing for TOC (by default), at least not strongly, let alone pushing for it. There seems to be both arguments for (what I quoted), and as you say against.
IF it sometimes better for prototyping (using functional style), then the question is, is it better to apply the macro in each case (and can be left in). If you need to apply to a lot of places, I’m not sure you can do to a whole file or more, so a CLI option could to it (or some other tool?).
Note, Lisp has loops (and isn’t functional, is fully imperative), unlike Scheme, and still some CL implementations chose to use TCO. I’m trying to inform myself and others why.