Implement EIP-8037: "State Creation Gas Cost Increase"

[chfast]

Implement EIP-8037: "State Creation Gas Cost Increase"

Introduce the Amsterdam two-dimensional gas model: state-creation costs move
out of regular gas into a separate state-gas dimension, priced at
COST_PER_STATE_BYTE (1530) per byte of new state.

• evmc: add state_gas to the message and state_gas_left/state_gas_spilled
  to the result, threading a per-frame state-gas reservoir through the VM.
• StateGas (state_gas.hpp): a (reservoir-left, spilled) pair. Charges draw
  from the reservoir first and spill into regular gas_left; refunds refill in
  LIFO order; a frame's net use derives as initial - left + spilled. Frames
  roll their state gas back on revert/halt (make_execution_result).
• Charges at state-creation sites: new account by CREATE/CREATE2 (at the
  deployment-address access), by value-CALL — including the depth-0
  value-transfer charge the EIP-2780 decomposition later builds on — and by
  SELFDESTRUCT to a new beneficiary (NEW_ACCOUNT = 120 bytes); SSTORE
  0->non-zero slot allocation (64 bytes, with the 0->Y->0 LIFO refill; the
  regular set cost drops to its 2900 component); code deposit per byte.
  Failed creations refund the charge. Opcode CREATE and the create
  transaction keep the legacy 32000 execution cost here: EIP-8037 defers its
  execution component to EIP-8038's CREATE_ACCESS, and EIP-8038 states that
  the flat GAS_CREATE is what CREATE_ACCESS replaces, so the reprice lands
  with it.
• Transaction processing: execution gas splits into a regular budget (capped
  by TX_MAX_GAS_LIMIT - intrinsic) and the state-gas reservoir. Amsterdam
  lifts the Osaka per-tx gas cap; validation instead caps the regular
  intrinsic and applies the per-dimension block-inclusion rules against the
  new block state-gas budget.
• Block accounting: per-tx receipts carry regular/state components;
  block gas_used = max(sum_regular, sum_state) (EIP-7778 2D formula).
• System calls get a separate 16-SSTORE state-gas reservoir so the state
  dimension cannot OOG them.

The intrinsic cost otherwise keeps the pre-Amsterdam formula; the EIP-2780
resource decomposition lands separately.

The EIP-7702 per-authorization state charges (AUTH_BASE and the authority's
NEW_ACCOUNT) are not part of this commit: they are only expressible through
the top-frame charging model that the EIP-2780 intrinsic decomposition
introduces, so they land with it. The intrinsic keeps the pre-Amsterdam
formula here.

Includes the state-gas unit tests and the GAS_ALLOWANCE_EXCEEDED /
BlockException.GAS_USED_OVERFLOW acceptance, which exists because the
per-dimension inclusion checks keep an over-block-gas transaction a
transaction-level rule.

[codspeed-hq]

Merging this PR will not alter performance

✅ 129 untouched benchmarks

---

_{Comparing amsterdam/8037 (6dc7d64) with master (20c5b22)}

[codecov]

Codecov Report

❌ Patch coverage is 88.93281% with 28 lines in your changes missing coverage. Please review.
✅ Project coverage is 97.85%. Comparing base (20c5b22) to head (6dc7d64).

Files with missing lines	Patch %	Lines
lib/evmone/instructions_calls.cpp	77.41%	3 Missing and 4 partials ⚠️
test/state/host.cpp	86.00%	3 Missing and 4 partials ⚠️
test/state/state.cpp	86.36%	3 Missing and 3 partials ⚠️
lib/evmone/instructions_storage.cpp	20.00%	2 Missing and 2 partials ⚠️
lib/evmone/instructions.hpp	80.00%	1 Missing and 1 partial ⚠️
lib/evmone/state_gas.hpp	90.00%	1 Missing and 1 partial ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #1672      +/-   ##
==========================================
- Coverage   98.00%   97.85%   -0.15%     
==========================================
  Files         180      182       +2     
  Lines       16288    16474     +186     
  Branches     3736     3771      +35     
==========================================
+ Hits        15963    16121     +158     
- Misses        247      260      +13     
- Partials       78       93      +15     

Flag	Coverage Δ
eest-develop	86.66% <58.63%> (-0.98%)	⬇️
eest-develop-gmp	25.97% <39.92%> (+0.07%)	⬆️
eest-legacy	17.02% <40.31%> (+0.18%)	⬆️
eest-libsecp256k1	28.13% <39.92%> (+0.05%)	⬆️
eest-stable	86.63% <58.63%> (-0.98%)	⬇️
evmone-unittests	94.19% <87.74%> (-0.10%)	⬇️

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

Components	Coverage Δ
core	95.75% <84.18%> (-0.44%)	⬇️
tooling	93.97% <100.00%> (+0.01%)	⬆️
tests	99.81% <100.00%> (+<0.01%)	⬆️

Files with missing lines	Coverage Δ
lib/evmone/execution_state.hpp	90.90% <100.00%> (+2.53%)	⬆️
test/state/account.hpp	100.00% <100.00%> (ø)
test/state/state.hpp	100.00% <ø> (ø)
test/state/system_contracts.cpp	100.00% <100.00%> (ø)
test/state/transaction.hpp	100.00% <ø> (ø)
test/unittests/state_transition.cpp	98.86% <100.00%> (+0.04%)	⬆️
test/unittests/state_transition_create_test.cpp	100.00% <100.00%> (ø)
test/unittests/state_transition_eip8037_test.cpp	100.00% <100.00%> (ø)
test/unittests/state_tx_test.cpp	98.85% <100.00%> (+<0.01%)	⬆️
test/utils/block_transition.cpp	100.00% <100.00%> (ø)
... and 10 more

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