EIP-7708 + EIP-8037 Fixes

[holgerd77]

• EIP-7708 burn topic + helper rename
• EIP-8037 state gas refund corrections
• EIP-8037 depth=0 new account state gas case

Test run status:

[codecov]

Codecov Report

❌ Patch coverage is 22.22222% with 7 lines in your changes missing coverage. Please review.
✅ Project coverage is 71.78%. Comparing base (38cba98) to head (abb8fbb).

Additional details and impacted files

Flag	Coverage Δ
block	87.33% <ø> (ø)
blockchain	88.82% <ø> (ø)
common	93.44% <ø> (ø)
evm	59.76% <14.28%> (-0.02%)	⬇️
mpt	89.30% <ø> (-0.43%)	⬇️
statemanager	78.04% <ø> (ø)
static	91.35% <ø> (ø)
tx	87.81% <ø> (ø)
util	80.83% <ø> (ø)
vm	51.53% <50.00%> (+0.38%)	⬆️

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[github-actions]

📦 Bundle Size Analysis

Package	Size (min+gzip)	Δ
binarytree	17.5 KB	⚪ ±0%
block	43.8 KB	⚪ ±0%
blockchain	69.9 KB	⚪ ±0%
common	25.4 KB	⚪ ±0%
devp2p	17.7 KB	⚪ ±0%
e2store	87.4 KB	⚪ ±0%
ethash	61.8 KB	⚪ ±0%
evm	63.9 KB	⚪ ±0%
genesis	272.2 KB	⚪ ±0%
mpt	21.9 KB	⚪ ±0%
rlp	1.7 KB	⚪ ±0%
statemanager	41.3 KB	⚪ ±0%
testdata	43.8 KB	⚪ ±0%
tx	20.9 KB	⚪ ±0%
util	13.2 KB	⚪ ±0%
vm	156.9 KB	🟢 -0.1 KB (-0.06%)
wallet	15.0 KB	⚪ ±0%

Values are minified+gzipped bundles of each package entry. Workspace deps are bundled; external deps are excluded.

_{Generated by bundle-size workflow}