Better clarify some EIP-161 nuances.

eth/_utils/db.py

@@ -28,15 +28,9 @@ def get_block_header_by_hash(block_hash: Hash32, db: ChainDatabaseAPI) -> BlockH
 
 def apply_state_dict(state: StateAPI, state_dict: AccountState) -> None:
     for account, account_data in state_dict.items():
-        balance, nonce, code, storage = (
-            account_data["balance"],
-            account_data["nonce"],
-            account_data["code"],
-            account_data["storage"],
-        )
-        state.set_balance(account, balance)
-        state.set_nonce(account, nonce)
-        state.set_code(account, code)
-
-        for slot, value in storage.items():
+        state.set_balance(account, account_data["balance"])
+        state.set_nonce(account, account_data["nonce"])
+        state.set_code(account, account_data["code"])
+
+        for slot, value in account_data["storage"].items():
             state.set_storage(account, slot, value)

eth/vm/base.py

@@ -372,28 +372,26 @@ def _assign_block_rewards(self, block: BlockAPI) -> None:
             len(block.uncles) * self.get_nephew_reward()
         )
 
-        if block_reward != 0:
-            self.state.delta_balance(block.header.coinbase, block_reward)
-            self.logger.debug(
-                "BLOCK REWARD: %s -> %s",
-                block_reward,
-                encode_hex(block.header.coinbase),
-            )
-        else:
-            self.logger.debug("No block reward given to %s", block.header.coinbase)
+        # EIP-161:
+        # Even if block reward is zero, the coinbase is still touched here. This was
+        # not likely to ever happen in PoW, except maybe in some very niche cases, but
+        # happens now in PoS. In these cases, the coinbase may end up zeroed after the
+        # computation and thus should be marked for deletion since it was touched.
+        self.state.delta_balance(block.header.coinbase, block_reward)
+        self.logger.debug(
+            "BLOCK REWARD: %s -> %s",
+            block_reward,
+            encode_hex(block.header.coinbase),
+        )
 
         for uncle in block.uncles:
             uncle_reward = self.get_uncle_reward(block.number, uncle)
-
-            if uncle_reward != 0:
-                self.state.delta_balance(uncle.coinbase, uncle_reward)
-                self.logger.debug(
-                    "UNCLE REWARD REWARD: %s -> %s",
-                    uncle_reward,
-                    encode_hex(uncle.coinbase),
-                )
-            else:
-                self.logger.debug("No uncle reward given to %s", uncle.coinbase)
+            self.logger.debug(
+                "UNCLE REWARD REWARD: %s -> %s",
+                uncle_reward,
+                encode_hex(uncle.coinbase),
+            )
+            self.state.delta_balance(uncle.coinbase, uncle_reward)
 
     def finalize_block(self, block: BlockAPI) -> BlockAndMetaWitness:
         if block.number > 0:

eth/vm/forks/frontier/state.py

@@ -182,6 +182,12 @@ def finalize_computation(
         # Beneficiary Fees
         gas_used = transaction.gas - gas_remaining - gas_refund
         transaction_fee = gas_used * self.vm_state.get_tip(transaction)
+
+        # EIP-161:
+        # Even if the txn fee is zero, the coinbase is still touched here. Post-merge,
+        # with no block reward, in the cases where the txn fee is also zero, the
+        # coinbase may end up zeroed after the computation and thus should be marked
+        # for deletion since it was touched.
         self.vm_state.logger.debug2(
             'TRANSACTION FEE: %s -> %s',
             transaction_fee,

eth/vm/forks/spurious_dragon/_utils.py

@@ -29,11 +29,10 @@ def collect_touched_accounts(
 
     See also: https://github.com/ethereum/EIPs/issues/716
     """
-    # collect the coinbase account if it is in a zero-state. The coinbase is always
-    # touched via block transaction fee.
-    coinbase = computation.state.coinbase
-    if computation.state.account_is_empty(coinbase):
-        yield coinbase
+    # EIP-161:
+    # The coinbase is always touched via block transaction fee and block rewards
+    # (pre-merge).
+    yield computation.state.coinbase
 
     # collect those explicitly marked for deletion ("beneficiary" is of SELFDESTRUCT)
     for beneficiary in sorted(set(computation.accounts_to_delete.values())):

tests/core/consensus/test_clique_consensus.py

@@ -247,7 +247,7 @@ def test_import_block(paragon_chain):
 
     signed_header = sign_block_header(vm.get_block().header.copy(
         extra_data=VANITY_LENGTH * b'0' + SIGNATURE_LENGTH * b'0',
-        state_root=b'\x99\xaa\xf5CF^\x95_\xce~\xe4)\x00\xb1zr\x1dr\xd6\x00N^\xa6\xdc\xc41\x90~\xb7te\x00',  # noqa: E501
+        state_root=b'\x02g\xd5{\xf9\x9f\x9e\xab)\x06\x1eY\x9a\xb7W\x95\xfd\xae\x9a:\x83m%\xbb\xcc\xe1\xca\xe3\x85d\xa7\x05',  # noqa: E501
         transaction_root=b'\xd1\t\xc4\x150\x9f\xb0\xb4H{\xfd$?Q\x16\x90\xac\xb2L[f\x98\xdd\xc6*\xf7\n\x84f\xafg\xb3',  # noqa: E501
         nonce=NONCE_DROP,
         gas_used=21000,