fix(forge): replace loaded and untouched accounts on fork init

evm/src/executor/backend/mod.rs

@@ -638,9 +638,7 @@ impl Backend {
             .fork_init_journaled_state
             .state
             .iter()
-            .filter(|(addr, acc)| {
-                !self.is_existing_precompile(addr) && acc.is_touched && !self.is_persistent(addr)
-            })
+            .filter(|(addr, _)| !self.is_existing_precompile(addr) && !self.is_persistent(addr))
             .map(|(addr, _)| addr)
             .copied()
             .collect::<Vec<_>>();

forge/tests/it/repros.rs

@@ -97,3 +97,9 @@ fn test_issue_3119() {
 fn test_issue_3190() {
     test_repro!("Issue3190");
 }
+
+// <https://github.com/foundry-rs/foundry/issues/3221>
+#[test]
+fn test_issue_3221() {
+    test_repro!("Issue3221");
+}

testdata/repros/Issue3221.sol

@@ -0,0 +1,42 @@
+// SPDX-License-Identifier: Unlicense
+pragma solidity >=0.8.0;
+
+import "ds-test/test.sol";
+import "../cheats/Cheats.sol";
+
+// https://github.com/foundry-rs/foundry/issues/3221
+contract Issue3221Test is DSTest {
+    Cheats constant vm = Cheats(HEVM_ADDRESS);
+    uint256 fork1;
+    uint256 fork2;
+
+    function setUp() public {
+        fork1 = vm.createFork(
+            "https://goerli.infura.io/v3/9aa3d95b3bc440fa88ea12eaa4456161",
+            7475589
+        );
+        fork2 = vm.createFork(
+            "https://api.avax-test.network/ext/bc/C/rpc",
+            12880747
+        );
+    }
+
+    function testForkNonce() public {
+        address user = address(0xF0959944122fb1ed4CfaBA645eA06EED30427BAA);
+
+        // Loads but doesn't touch
+        assertEq(vm.getNonce(user), 0);
+
+        vm.selectFork(fork2);
+        assertEq(vm.getNonce(user), 3);
+        vm.prank(user);
+        new Counter();
+
+        vm.selectFork(fork1);
+        assertEq(vm.getNonce(user), 3);
+        vm.prank(user);
+        new Counter();
+    }
+}
+
+contract Counter {}