Tail emission is a non-issue for btc, as lost coins are to be replaced not by new coins,
but by increasing the decimal points used to the right side of the decimal.
BTC currently uses 8 points to the right of the decimal,
LN will use 12 points to the right of the decimal.
We can easily support up to 4 additional decimal points in L1, because the fee rate is 1000 sats/Kilobyte. So only a soft fork is needed to add a new entry in txin/txout, with the remaining 4 decimals and then lower the command line option of maxfeerate to 1 (sats/Kilobyte).
And that number can always be increased , which increases the usable units, while never increasing the actual coded 21 million supply.
Further precision increases are impossible unless the unit for fee rates is changed in all new clients (as the maxfeerate must be an integer), which will
not be done. Besides, increasing the precision of the coins does not imply implementing tail emmission, because miners are already accepting these small values, but they can't do anything meaningful with them currently.
P.S. I do not like the idea of tail emission in the first place. I'm more of a "people will migrate to LN" guy.