feat(tests): add more EIP-2780 tests

[gurukamath]

🗒️ Description

Expands the EIP-2780 (Reduce Transaction Intrinsic Cost) test suite on top of the eip-2780-8038 base, pinning the decomposed-intrinsic, top-frame state-gas, and calldata-floor interactions not covered by the existing tests:

• Fork transition — identical transactions straddling the Amsterdam boundary assert the per-tx gas changes by the EIP-2780 amount only once the fork activates (flat 21,000 → decomposed intrinsic); self-transfers collapse to TX_BASE.
• Top-frame NEW_ACCOUNT as state gas — a block-header gas_used assertion pins that the empty-recipient value-transfer charge is attributed to the state dimension (max(block_regular, block_state)), which balance-only state tests cannot distinguish.
• EIP-7708 transfer log — fires exactly when TRANSFER_LOG_COST is charged (non-self value transfers), and never for self-transfers or zero-value transactions.
• Intrinsic & floor boundaries — gas_limit = intrinsic − 1 rejection for both plain calls and contract creation; the EIP-7623/7976 calldata floor binding (masking the decomposed value charges) plus below-floor rejection; and a nonce-only-alive recipient confirming the NEW_ACCOUNT gate keys on is_account_alive, not balance == 0.

Test-only; no spec changes. All fixtures fill green against Amsterdam.

🔗 Related Issues or PRs

#3017

✅ 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.

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
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Additional details and impacted files

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[LouisTsai-Csie]

Just some style suggestions, thanks!

Two more suggestions that could be done in a follow-up PR:

• Should we add self transfer parametrization to test_calldata_floor?
• Could we reduce the funding and gas price within the test?