tail recursive vs iterative algorithms

I couldn't find articles describing why tail recursive functions should be preferred over iterative algorithms.

I'm not asking why tail recursive is better than simple recursive which I think is clearly explained everywhere.

So why

sum(n) = {
    def sumImpl(n, acc) = if(n <= 0) acc  else sumImpl(n - 1 , n + accumulator)
    sumImpl(n, 0)
}

is preferable to

sum = 0;
while(n>0){ sum += n; n--;}

Old buggy version (and assuming that is not because of such bugs are easier to spot)

sum = 0;
while(n--) sum += n