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).
• Tests: Ran mkdocs serve locally and verified the auto-generated docs for new tests in the Test Case Reference are correctly formatted.
• Tests: For PRs implementing a missed test case, update the post-mortem document to add an entry the list.
• Ported Tests: All converted JSON/YML tests from ethereum/tests or tests/static have been assigned @ported_from marker.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 93.22%. Comparing base (3f888bc) to head (6460eb0).
⚠️ Report is 5 commits behind head on forks/amsterdam.

Additional details and impacted files

@@                 Coverage Diff                 @@
##           forks/amsterdam    #3073      +/-   ##
===================================================
- Coverage            93.22%   93.22%   -0.01%     
===================================================
  Files                  624      624              
  Lines                36926    36939      +13     
  Branches              3377     3377              
===================================================
+ Hits                 34424    34436      +12     
- Misses                1708     1709       +1     
  Partials               794      794              

Flag	Coverage Δ
unittests	93.22% <ø> (-0.01%)	⬇️

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