[Tracking issue] Implement NEP-536: Reduce the number of refund receipts

[jakmeier]

Description

Approved NEP with specification to follow: near/NEPs#536

Tasks

• Remove pessimistic gas pricing (feat: remove pessimistic gas pricing #13370)
• Clarify and implement how gas price delta should be treated now (NEP-536: Reduce the number of refund receipts NEPs#536 (comment)) (feat: do not refund gas price changes #13418)
• Charge fee for gas refunds (test refactor: remove tuplet! macro #13449, feat: charge gas refund penalty #13422)
• Stabilize the feature for inclusion in the next release (feat: stabilize reduced gas refunds (NEP-536) #13477)
• Public documentation
  • Guide to Nearcore Development (doc: remove pessimistic gas from nearcore dev book #13514)
  • https://nomicon.io/ ( doc: gas refund fee NEPs#609 and update gas refund penalty NEPs#622)
  • https://docs.near.org/ (Gas refund changes with NEP-536 docs#2549 and update gas refund penalty numbers docs#2718)
• Inform users who currently attach too much gas about new refund policy #13563
• Postpone gas refund fee by setting it to 0 for now (feat: Change NEP-536 to remove gas refund penalty #13579)