[v0.31] Change account linking pragma to run-time configuration of execution

[turbolent]

Port of #2380 to special v0.31 branch for MN update

---

• Targeted PR against master release branch
• Linked to Github issue with discussion and accepted design OR link to spec that describes this work
• Code follows the standards mentioned here
• Updated relevant documentation
• Re-reviewed Files changed in the Github PR explorer
• Added appropriate labels

[codecov]

Codecov Report

Merging #2383 (01d69d2) into v0.31.5-account-linking-improved-pragma (01d69d2) will not change coverage.
The diff coverage is n/a.

❗ Current head 01d69d2 differs from pull request most recent head 56058bf. Consider uploading reports for the commit 56058bf to get more accurate results

@@                           Coverage Diff                            @@
##           v0.31.5-account-linking-improved-pragma    #2383   +/-   ##
========================================================================
  Coverage                                    77.71%   77.71%           
========================================================================
  Files                                          309      309           
  Lines                                        65831    65831           
========================================================================
  Hits                                         51160    51160           
  Misses                                       12890    12890           
  Partials                                      1781     1781           

Flag	Coverage Δ
unittests	77.71% <0.00%> (ø)

Flags with carried forward coverage won't be shown. Click here to find out more.

Help us with your feedback. Take ten seconds to tell us how you rate us. Have a feature suggestion? Share it here.

[github-actions]

Cadence Benchstat comparison

This branch with compared with the base branch onflow:v0.31.5-account-linking-improved-pragma commit 01d69d2
The command for i in {1..N}; do go test ./... -run=XXX -bench=. -benchmem -shuffle=on; done was used.
Bench tests were run a total of 7 times on each branch.

Collapsed results for better readability