… semantics fix to release/3.4 (#21507)

**[SharovBot]**

## Summary

Backport of PR #20043 (`rpc: fix debug_getModifiedAccountsByNumber/Hash
to match Geth semantics`) which was merged to `main` on 2026-03-26 but
never cherry-picked to `release/3.4`.

## Root cause

The `mainnet-rpc-integ-tests` CI job has been failing on `release/3.4`
with 37 tests failing:
- `debug_getModifiedAccountsByHash/test_01` through `test_19`
- `debug_getModifiedAccountsByNumber/test_01` through `test_19`

All these pass on `main` (confirmed from artifact comparison).

## Three bugs fixed

**1. Block range semantics** — adopted Geth's exclusive-start
convention:
- Single param N → cover exactly block N: `[Min(N), Max(N)+1)`
- Two params (S, E] → cover blocks S+1…E: `[Max(S)+1, Max(E)+1)`

**2. Storage-only modified accounts** — added a `StorageDomain` pass:
- In Geth's MPT, every storage write changes `storageRoot` in the
account node, so a trie diff automatically surfaces ALL modified
accounts including contracts with only storage changes.
- In Erigon's flat model, `AccountsDomain` and `StorageDomain` are
separate. A storage-only write leaves no trace in `AccountsDomain`. We
now iterate `StorageDomain` and union the results.

**3. Filters to match Geth output exactly:**
- Precompiles touched but unchanged (`bytes.Equal(preVal, postVal)`):
skip.
- Self-destructed accounts (`len(postVal) == 0`): excluded via
`deletedAddrs`.
- Storage slots of deleted accounts: skipped via `deletedAddrs`.

## Also

Disabled `ots_searchTransactionsAfter/test_11.json` and `test_12.json` —
these are tip-dependent tests whose expected values change as the chain
advances. Already disabled on `main` via PR #21348.

## Testing

- `go build ./rpc/...` passes cleanly
- All 37 previously failing tests expected to pass after this backport
(verified by comparing with passing main artifacts)
- Detected by `erigon-ci-monitor-release-3.4` cron monitoring job at
commit `4c7849ff`

---------

Co-authored-by: SharovBot <erigon-ci-bot@erigontech.io>
Co-authored-by: Giulio Rebuffo <giulio.rebuffo@gmail.com>
Co-authored-by: erigon-copilot[bot] <erigon-copilot[bot]@users.noreply.github.com>
Co-authored-by: Erigon CI Bot <erigon-ci-bot@erigon.tech>
Co-authored-by: lupin012 <58134934+lupin012@users.noreply.github.com>