feat(tests): EIP-8037 CREATE-onto-alive refunds NEW_ACCOUNT to gas_left

[chfast]

🗒️ Description

A CREATE2 onto an already-alive (pre-funded, code-less) address spills the NEW_ACCOUNT state charge from the empty reservoir into gas_left, succeeds, and refunds it. EIP-8037 source-based refunds are LIFO, so the spilled charge must return to gas_left, not the reservoir.

gas_limit is sized so the refunded NEW_ACCOUNT is exactly the gas left after the create, so the following SSTORE runs only if the refund landed in gas_left. A reservoir-only refund leaves gas_left at zero, out-of-gases the SSTORE, and diverges on the state root.

🔗 Related Issues or PRs

N/A.

✅ Checklist

• All: Ran fast static checks to avoid unnecessary CI fails, see also Code Standards and Enabling Pre-commit Checks:

  just static

• All: PR title adheres to the repo standard - it will be used as the squash commit message and should start type(scope):.
• All: Considered updating the online docs in the ./docs/ directory.
• All: Set appropriate labels for the changes (only maintainers can apply labels).

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 93.23%. Comparing base (9c93883) to head (ff6a1ce).

Additional details and impacted files

@@               Coverage Diff                @@
##           forks/amsterdam    #3073   +/-   ##
================================================
  Coverage            93.23%   93.23%           
================================================
  Files                  624      624           
  Lines                36924    36924           
  Branches              3373     3373           
================================================
  Hits                 34427    34427           
  Misses                1704     1704           
  Partials               793      793           

Flag	Coverage Δ
unittests	93.23% <ø> (ø)

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

☔ View full report in Codecov by Harness.
📢 Have feedback on the report? Share it here.

🚀 New features to boost your workflow:

• ❄️ Test Analytics: Detect flaky tests, report on failures, and find test suite problems.

[spencer-tb]

LGTM! :D

[spencer-tb]

Pushed a tweak to fund_address instead of pre[target] =