refactor(tests): enhance EIP-8037 test coverage part 3

[LouisTsai-Csie]

Description

Part 3 of EIP-8037 state-gas test cleanup: test_state_gas_create.py. No spec changes, no new behavior. All edits either pin claimed gas, fix opcode metadata, or clarify docstrings.

1. Gas assertions: Tests without gas checks now pin Header(gas_used=...) and TransactionReceipt(cumulative_gas_used=...) with named assertions.
2. Opcode metadata: Fixed missing metadata (init_code_size, new_memory_size, code_deposit_size, account_new, SSTORE values) that silently mis-priced budgets.
3. Magic numbers: Derived from execution_cost + state_cost (including 63/64 gross-up).
4. Reservoir funding: Changed gas_limit = cap + X to state_gas_reservoir; test_create_with_reservoir adds exact_fit / one_short.
5. Post-state asserts: Direct account checks replace maskable SSTORE probes.
6. Wording & renames: Fixed EIP-2780 description (top-frame, not intrinsic); 3 test renames.

Related Issues or PRs

N/A.

Checklist

• Ran fast static checks to avoid CI fails, see Code Standards & Verifying Changes: just static
• PR title has the form <type>(<area>): <title>, where <type> and <area> come from an appropriate C-<type>, respectively A-<area>, label. The title should match the target squash commit message.

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 93.90%. Comparing base (c4deda5) to head (983c8ed).
⚠️ Report is 15 commits behind head on forks/amsterdam.

Additional details and impacted files

@@               Coverage Diff                @@
##           forks/amsterdam    #3485   +/-   ##
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  Coverage            93.90%   93.90%           
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  Files                  624      624           
  Lines                36905    36905           
  Branches              3326     3326           
================================================
  Hits                 34655    34655           
  Misses                1569     1569           
  Partials               681      681           

Flag	Coverage Δ
unittests	93.90% <ø> (ø)

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[marioevz]

Awesome work on all of these changes, a lot of great detail and verification was added. I added a couple more variants to many of the tests in order to either verify test via an off-by-one variant, or verify both kinds of CREATE opcodes when possible (including the create collision test).