Usando la siguiente mónada de continuación:

type ContinuationMonad() =
    member this.Bind (m, f) = fun c -> m (fun a -> f a c)
    member this.Return x = fun k -> k x

let cont = ContinuationMonad()

No veo por qué lo siguiente me da un desbordamiento de pila:

let map f xs =
    let rec map xs =
        cont {
            match xs with
            | [] -> return []
            | x :: xs ->
                let! xs = map xs
                return f x :: xs
        }
    map xs id;;

let q = [1..100000] |> map ((+) 1)

Mientras que lo siguiente no lo hace:

let map f xs =
    let rec map xs =
        cont {
            match xs with
            | [] -> return []
            | x :: xs ->
                let! v = fun g -> g(f x)
                let! xs = map xs
                return v :: xs
        }
    map xs id;;

let q = [1..100000] |> map ((+) 1)