feat(spec-specs, tests): EIP-8037 tx created contracts destroyed in same tx

[spencer-tb]

🗒️ Description

A create tx charges STATE_BYTES_PER_NEW_ACCOUNT * COST_PER_STATE_BYTE of instrinsic state gas at the start of tx processing for contract creation. If the contract is then destroyed in the same tx via a selfdestruct, the existing refund mechanism clamps to the state gas used which does not include the intrinsic state gas charge from the start of tx processing. This means the intrinsic state gas charge for account creating stays billed even though no contract persists at end of the tx. TLDR; the user pays for state that was never written.

This PR aims to fix the inconsistency by routing the destroyed contract state gas charge by refunding then moment when the destroyed account is the create tx target.

@benaadams and Iván (ethrex) flagged this scenario class during the Soldogn interop on bal-devnet-6. The specific case Iván mentioned: "creation tx, initcode selfdestructs to an empty beneficiary with value > 0" was already correctly accounted for by accident. There was however a bug from many other scenarios:

value	beneficiary	net new state	before fix	after fix
0	self	0	over-bills 1 NEW_ACCOUNT	0 ✓
0	existing	0	over-bills 1 NEW_ACCOUNT	0 ✓
0	empty	0	over-bills 1 NEW_ACCOUNT	0 ✓
>0	self	0 (balance burned)	over-bills 1 NEW_ACCOUNT	0 ✓
>0	existing	0	over-bills 1 NEW_ACCOUNT	0 ✓
>0	empty	+1 (new beneficiary)	1 NEW_ACCOUNT	1 NEW_ACCOUNT ✓

✅ Checklist

• All: Ran fast static checks to avoid unnecessary CI fails, see also Code Standards and Enabling Pre-commit Checks:

  just static

• All: PR title adheres to the repo standard - it will be used as the squash commit message and should start type(scope):.
• All: Considered updating the online docs in the ./docs/ directory.
• All: Set appropriate labels for the changes (only maintainers can apply labels).

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
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Additional details and impacted files

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