Addresses taratorio's review comments on PR #21153 — "these tests should
not be skipped" / "this one seems to be the last Skip pending removal".

(1) execution/tests/block_test.go: drop the SkipLoad of
ValidBlocks/bcEIP3675/tipInsideBlock.json under dbg.Exec3Parallel.

The 4800-gas mismatch was the EIP-161 coinbase empty-removal +
delayed-fee race: tx 0's finalize emits SelfDestructPath=true for the
coinbase (empty-removal: FeeTipped=0 + coinbaseEmptyPre=true); tx 1's
finalize then credits FeeTipped > 0, reviving the account; tx 2's
worker reads coinbase BALANCE and versionedRead's SD-check branch
short-circuits to zero without consulting the later revival write —
so the contract SSTOREs 0 over a previously-non-zero slot and
EIP-2200's SSTORE_CLEAR_REFUND (4800) fires spuriously.

Resolved by the prior commit (cherry-picked from #21177) which mirrors
ReadAccountData's existing revival check into versionedRead — the
fixture now passes 5/5 under ERIGON_EXEC3_PARALLEL=true. The bug
described in #21136 (tipInsideBlock parallel-exec gas mismatch) is
fixed; the issue can be closed when this lands.

Also drops the unused dbg import.

(2) rpc/jsonrpc/gen_traces_test.go: drop the dbg.Exec3Parallel-gated
t.Skip in TestGeneratedTraceApiCollision.

The skip referenced "intra-block SELFDESTRUCT + CREATE2 reincarnation
not yet supported by parallel executor — fixed on exec3/remove-rwtx-
threading branch". Verified the test passes 8/8 under
ERIGON_EXEC3_PARALLEL=true and 3/3 serial on the current branch —
the capability has landed somewhere upstream of this PR's base. The
trace output for the collision case matches the expected golden under
both execution modes.

Also drops the unused dbg import.

The remaining unconditional t.Skip in
execution/commitment/hex_patricia_hashed_test.go:3366
(Test_ModeUpdate_SiblingConsistency, #20961) is intentionally left as
a regression marker — confirmed the underlying ModeUpdate vs ModeDirect
sibling-encoding divergence still reproduces; the fix is in commitment
cell-cache invalidation, out of scope for the parallel-exec PR stack.

…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)