Review comments changes for 8275

[zhangchiqing]

This PR fixes the failed test case, and now is passing.

  === NAME  TestAccountRestricting/set_and_reject
      fvm_test.go:4404: 
          	Error Trace:	/home/runner/work/flow-go/flow-go/fvm/fvm_test.go:4404
          	            				/home/runner/work/flow-go/flow-go/fvm/fvm_test.go:112
          	Error:      	An error is expected but got nil.
          	Test:       	TestAccountRestricting/set_and_reject

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[fxamacker]

Nice! Thanks for updating this!

[turbolent]

LGTM!