OccurAnal is stricter on tail call contexts than CoreLint

In CoreLint, I see

       markAllJoinsBadIf block_joins $ lintCoreExpr expr
  where
    block_joins = not (tickish `tickishScopesLike` SoftScope)
      -- TODO Consider whether this is the correct rule. It is consistent with
      -- the simplifier's behaviour - cost-centre-scoped ticks become part of
      -- the continuation, and thus they behave like part of an evaluation
      -- context, but soft-scoped and non-scoped ticks simply wrap the result
      -- (see Simplify.simplTick).

whereas in OccurAnal I see

occAnal env (Tick tickish body)
  | SourceNote{} <- tickish
  = ...

  | tickish `tickishScopesLike` SoftScope
  = WithUsageDetails (markAllNonTail usage) (Tick tickish body')

  ...

So CoreLint says every Tick with scope like SoftScope retains tail call context, whereas OccurAnal says it doesn't. Which one is correct?