Follow up PR #19814

PostApplyMessage minimal IBS lacks selfdestruct state (moderate)

exec3_parallel.go ~line 1274: The minimal IBS for PostApplyMessage only calls SetBalance on coinbase/burnt. For engines using misc.LogSelfDestructedAccounts (EIP-7708), ibs.GetRemovedAccountsWithBalance() only
reports accounts marked selfdestructed in the IBS journal. If a fee account was selfdestructed during execution, the minimal IBS won't know — residual-balance burn logs will be missed.

Also covered by ethereum/execution-specs#2106