Not sure about assumptions made by wasm, but current limitations preventing Go from targeting it are:
> there is no efficient way to implement setjmp/longjmp functionality currently, therefore it's not a viable target of a gc port. We need to wait until it gets real stack unwinding and exception handling support.
Re:A cartoon intro to WebAssembly
by abstractbeliefs on Tuesday February 28, 2017 @06:16PM
(#13759211)
Well, thankfully TFA includes a short paragraph talking about the standardisation of exception handling, so here's hoping to have that resolved soon.
What assumptions is wasm making that will prevent Go from targeting it, and why are those assumptions fundamentally harder for Go to target than LLVM IR?