feat(tests): EIP-8037 auth refund funds state gas only, not regular

[chfast]

🗒️ Description

A set_code tx on a pre-existing authority refunds NEW_ACCOUNT to the state reservoir. The target's SSTORE-set pays its state charge from that refund but its regular charge from gas_left, so one gas short of the SSTORE regular cost it runs out of gas despite the funded reservoir.

Verified at Amsterdam via t8n: exact_fit writes the slot (gas_used 166_616), one_short reverts with the refund returned unspent (68_695).

🔗 Related Issues or PRs

N/A.

✅ Checklist

• All: Ran fast static checks to avoid unnecessary CI fails, see also Code Standards and Verifying Changes:

  just static

• All: PR title have the form <type>(<area>):, where <type> and <area> come from an approrpriate C-<type>, respectively A-<area>, label. The title should match the a target squash commit message.
• 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 (279ae53) to head (413bde6).
⚠️ Report is 9 commits behind head on forks/amsterdam.

Additional details and impacted files

@@               Coverage Diff                @@
##           forks/amsterdam    #3083   +/-   ##
================================================
  Coverage            93.23%   93.23%           
================================================
  Files                  624      624           
  Lines                36924    36936   +12     
  Branches              3373     3375    +2     
================================================
+ Hits                 34427    34439   +12     
  Misses                1704     1704           
  Partials               793      793           

Flag	Coverage Δ
unittests	93.23% <ø> (+<0.01%)	⬆️

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!