…tyRemoval (erigontech#21032)

## Summary

Fixes a wrong trie-root in the parallel commitment calculator when
post-tx writesets are indistinguishable between two cases:

1. **SELFDESTRUCT of a pre-existing contract** — serial keeps the leaf
with `incarnation>0`, zero balance/nonce/empty codeHash. Parallel was
emitting `DeleteUpdate` and removing the leaf.
2. **EIP-161 emptyRemoval** of a touched-empty account (e.g. `0xff…fe`
after the EIP-4788 system call) — serial emits `DeleteUpdate`. Parallel
was emitting a zero-account UPDATE.

The discriminator is the **pre-block incarnation**, which the writeset
alone didn't carry. Fix wires it through `LightCollector.DeleteAccount`
→ `IncarnationPath` write → `calcAccountState.Incarnation` → 3-way
branch in `FlushToUpdates`.

## Dependency direction

This PR is a **precursor for erigontech#21017** (the CI matrix that runs every
test under both `serial` and `parallel` exec modes). Without this fix,
parallel-mode tests on hive `rpc-compat`, `engine
api/cancun/withdrawals`, and the eest selfdestruct sub-suites all fail
with wrong-trie-root errors at SD/empty-removal blocks. **erigontech#21017 cannot
land until this PR lands.**

The matrix in erigontech#21017 will validate this PR end-to-end via the hive
parallel sub-suites — meaning this PR's parallel-exec changes don't run
in *this* PR's own CI, only in erigontech#21017's. The rebased erigontech#21017 is the
meaningful go/no-go signal.

## Changes

* `LightCollector.DeleteAccount` now emits `IncarnationPath` alongside
`SelfDestructPath=true` when `original.Incarnation > 0`. Calc receives
the pre-deletion incarnation through the same channel as every other
write — no exec-side state leakage.
* `calc_state.ApplyWrites` consumes `IncarnationPath` into
`calcAccountState.Incarnation` via direct type-assertion (panic on
mismatch — see *Concern 3* below).
* `calc_state.FlushToUpdates` switches on a 3-way `Deleted` branch with
`isAllZero` defense-in-depth:
* `Deleted && Incarnation>0 && all-zero` → zero-account UPDATE (matches
serial's `DomainDel`-leaves-post-CREATE-encoding for SD'd contracts)
* `Deleted && all-zero && Incarnation==0` → `DeleteUpdate` (matches
serial's `DomainDel`-truly-empties for EIP-161 emptyRemoval)
* `Deleted` with retained non-zero values → regular UPDATE — defensive
coverage for OOG-CREATE2-with-retained-balance and any future
write-ordering race
* `SelfDestructPath` also marks all tracked storage slots dirty so
`FlushToUpdates` emits per-slot updates alongside the account reset.
Load-bearing invariant: `normalizeWriteSet`'s `vm.StorageKeys(addr)`
loop emits `StoragePath=0` entries that arrive in `ApplyWrites` after
`SelfDestructPath`, overwriting the marked slots' values to zero so they
emit `DeleteUpdate` not `StorageUpdate(pre-SD value)`. Inline comment in
`calc_state.go` spells this out — see *Concern 2* below.

## Earlier draft snags (resolved)

The first draft also added an `IncarnationPath > 0` exclusion to
`normalizeWriteSet`'s empty-account check. This was **redundant** (the
empty-check already requires `Nonce == 0`, which excludes successful
CREATE/CREATE2) and **broke OOG-during-CREATE2 cases** (which leave
`Nonce=0/Balance=0/Code=empty/Incarnation=1` and *must* still be
deleted). Removed in `9539998f14`. The `exec3_parallel.go` diff in this
PR is now comments-only.

## Reviewer concerns addressed

### #1 (yperbasis): PR description was stale

This body. ✓

### #2 (yperbasis + Copilot): SD storage-cascade load-bearing invariant

Inline comment in `calc_state.go`'s `SelfDestructPath` case now spells
out the dependency on `normalizeWriteSet`'s `vm.StorageKeys(addr)` loop.
✓

### #3 (yperbasis + Copilot): IncarnationPath guarded type-assertion

Changed to direct `w.Val.(uint64)` to match the other paths. Silent zero
would route a real SD into the EIP-161 branch and reproduce the very
wrong-root bug — better to panic at the source. ✓

### #4 (yperbasis):
`TestFlushToUpdates_DeletedWithRetainedBalance_EmitsRegularUpdate`
docstring

Updated to clarify: this is **defensive coverage** for the third
`FlushToUpdates` branch in isolation, NOT a direct repro of the
eest_devnet OOG path. The actual OOG fix is the removal of the redundant
`IncarnationPath > 0` clause from `normalizeWriteSet` (the OOG writeset
has `Nonce=0` → empty-account → `DeleteUpdate`, not
`Deleted+RetainedBalance`). End-to-end coverage of that path lives in
the eest_devnet suite, surfaced via erigontech#21017's matrix. ✓

### #5 (yperbasis): `versionedWriteCollector.DeleteAccount` asymmetry —
*intentional non-fix*

Decision: **keep the asymmetry, document why.** Inline comment added on
`versionedWriteCollector.DeleteAccount` explaining:

* It's wired only into `txResult.finalize` (fee calc + post-Cancun
system calls).
* Neither path SDs a pre-existing contract today, so the
SD-with-incarnation differentiator is unreachable from here.
* If a future caller ever does emit `DeleteAccount` on a pre-existing
contract through this collector, the comment flags that this code should
mirror `LightCollector.DeleteAccount`'s `IncarnationPath` emit.

Adding the emit speculatively was rejected because: (a) it changes the
writeset shape for paths that today don't need it, (b) any test
exercising the new emit would be vacuous since no production caller hits
the `original.Incarnation > 0` branch, and (c) the comment is enough to
attribute the bug at first sight if someone *does* reach that code path
in the future.

## Intentional non-fixes

* **Concern #5 above** — `versionedWriteCollector.DeleteAccount` left
without the `IncarnationPath` emit (rationale above).
* **Defensive `TestFlushToUpdates_DeletedWithRetainedBalance` test
kept** despite the state being unreachable from real LightCollector
writesets today — protects the FlushToUpdates branch in isolation
against future ApplyWrites refactors that might drop the
`BalancePath`-clears-`Deleted` invariant.

## Test plan

- [x] All 6 unit tests in `calc_state_test.go` pass
(`TestFlushToUpdates_DeletedWithIncarnation_EmitsZeroAccountUpdate`,
`TestFlushToUpdates_DeletedWithoutIncarnation_EmitsDelete`,
`TestFlushToUpdates_DeletedWithRetainedBalance_EmitsRegularUpdate`,
`TestFlushToUpdates_LiveAccount_EmitsFullUpdate`,
`TestApplyWrites_IncarnationPath`,
`TestApplyWrites_BalancePathClearsDeleted`)
- [x] eest_devnet
`for_amsterdam/constantinople/eip1052_extcodehash/extcodehash/extcodehash_subcall_create2_oog`
all 6 variants pass locally
- [x] Full `for_amsterdam/constantinople` eest_devnet suite passes
- [x] `make lint` clean
- [x] CI on `9539998f14` was green

End-to-end validation comes via erigontech#21017's CI matrix once it rebases on
top of this PR.

…rgs) (erigontech#21211)

## Summary

First incremental cut toward
[erigontech#21138](erigontech#21138 structural
goal: **one finalize function per parallel-exec result, with
`IntraBlockState` used nowhere outside workers**.

This PR removes two finalize variants that are already unreachable from
production:

| Function | LOC | Production callers on main |
|---|---|---|
| `finalizeWithIBS` (full IBS reconstruction, BAL-compat path) | ~120 |
0 |
| `finalizeTx` (delta-args variant, direct fee-balance path) | ~250 | 0
(only `TestFinalizeTx_AllScenarios`) |

Plus the test suite that exclusively exercised the delta-args path
(`TestFinalizeTx_*`, fixture builders `coinbaseIsRecipientScenario` /
`selfTransferScenario`, helpers `hasCoinbaseDelta` /
`adjustForTransferDelta` / `buildWriteMap` / `fmtWriteVal` /
`extractBalanceReads`) and one stale comment in
`engine_api_bal_test.go`.

Net: **-690 lines**, **+1 line**, no semantic change.

## Why now

The parallel-exec correctness stack landed in erigontech#21153 (merged
2026-05-15). The combined effect of that PR plus erigontech#21177 routed all
production finalize flows through `finalizeTxSimple` — these two
functions became unreachable. Removing them shrinks `exec3_parallel.go`
from 3640 → 3268 lines, making subsequent IBS-dependency drains easier
to review.

The next steps in the erigontech#21138 sequence:

- **PR 2** — drain IBS dependency #1 (SD address lookup):
`LogSelfDestructedAccounts` consumes `result.SelfDestructedWithBalance`
only, no `ibs.GetRemovedAccountsWithBalance()` call.
- **PR 3** — drain IBS deps #2 (`AddLog` → return logs) and #3
(`AddBalance` bookkeeping → already on `CollectorWrites`);
`finalizeTxSimple` becomes IBS-free.
- Later — `normalizeWriteSet` → `filterWritesByVersionMap`;
`calcState.ApplyWrites` → `VersionedWrites.TouchUpdates`; move
EIP-7002/7251 syscall execution into the worker pool.

End state: one `finalizeTx`, no IBS outside workers.

## Test plan

- [x] `make lint` clean
- [x] `make test-short` (full `execution/stagedsync`, `execution/state`,
`execution/tests`, `rpc/jsonrpc` packages) green under
`EXEC3_PARALLEL=true`
- [x] BAL family (`TestEngineApiBAL*`) 8/8 parallel
- [x] `TestEIP7708BurnLogWhenCoinbaseSelfDestructs` green
- [x] Surviving `TestFinalizeTxSimple_*` family green
- [ ] CI: race-tests, kurtosis, hive matrix legs green on both serial
and parallel

## Related

- erigontech#21017 — serial/parallel CI matrix that surfaces parallel-leg failures
(now rebuilt on post-erigontech#21153 main; CI fresh-running)
- erigontech#21153 — parallel-exec correctness stack (merged)
- erigontech#21138 — heuristic-removal / IBS-dependency-removal tracker (the
parent)