Add test for normative change to TCO&revoked Proxy

Normative: phrase tail calls as discarding resources rather than popping
execution context stack
tc39/ecma262#2495

test/built-ins/Proxy/revocable/tco-fn-realm.js

@@ -0,0 +1,23 @@
+// Copyright (C) 2021 the V8 project authors. All rights reserved.
+// This code is governed by the BSD license found in the LICENSE file.
+/*---
+description: >
+  Realm of the TypeError from invoking a revoked Proxy during tail-call
+  optimization
+esid: sec-tail-position-calls
+flags: [onlyStrict]
+features: [Proxy, tail-call-optimization]
+---*/
+
+var other = $262.createRealm();
+var F = other.evalScript(`
+  (function() {
+    var { proxy, revoke } = Proxy.revocable(function() {}, {});
+    revoke();
+    return proxy();
+  })
+`);
+
+assert.throws(other.global.TypeError, function() {
+  F();
+});