YES

---- CR(R)
---- [Hirokawa and Middeldorp, 2013]
R:
nats() -> :(0(),inc(nats()))
inc(:(x,y)) -> :(s(x),inc(y))
hd(:(x,y)) -> x
tl(:(x,y)) -> y
inc(tl(nats())) -> tl(inc(nats()))
non-closed-CPS(R):
inc(tl(nats())) -> inc(tl(:(0(),inc(nats()))))
inc(tl(nats())) -> tl(inc(nats()))