Summary

Root-cause fix for the nondeterministic wrong-state-root regression on this branch, generalizing the Estimate-read handling that d7f7a40c5d patched for one case.

versionedUpdate (the versionedStateReader used for finalize / system-tx reconstruction) only consumed a versionMap floor flagged Done, treating an Estimate (MVReadResultDependency) floor as "not found" and falling back to the pre-block DB value. Since 221007e6a1 flushes invalidated txs' writes as Estimate, the finalize path resurrects stale pre-block state whenever a prior in-flight write exists — committing a wrong write set, producing nondeterministic wrong state roots in EL-requests blocks under parallel execution.

d7f7a40c5d fixed one manifestation (the coinbase EIP-161 SD check in calcFees) with a targeted probe; that commit's own message names the general defect ("versionedStateReader only honours Done floors and treats MVReadResultDependency … as not found"). This PR fixes it at the source, so every finalize-path read (storage, all account fields, code) is covered.

Commits

1. finalize reader must consume Estimate cells — versionedUpdate now consumes a floor that is Done or Estimate. An Estimate floor holds the same latest in-block write a Done floor does; finalize reads are re-validated (the tx re-executes) if the writer's value later changes — the same OCC safety net the rest of the apply loop relies on. The worker read-path, which aborts on an Estimate read, is unchanged, so the phantom-write fix this branch targets is preserved.
2. Revert the calcFees coinbase probe (d7f7a40c5d) — now redundant: vsReader returns the coinbase's in-flight value, so coinbaseEmptyPre is computed from the real balance rather than a spurious nil.

Verification

The net change is versionedUpdate only (the revert cancels d7f7a40c5d), so the branch is code-identical to "this branch before the coinbase probe, plus the versionedUpdate fix" — the configuration that was load-tested:

• eip7685 EL-requests, 16-worker load, interleaved on one machine: unfixed branch ~4/30 (blocktest) and 9/25 (engine-x) → 0 with this fix.
• Full prague (2,490 tests) × 4 passes: 0 failures, 0 regressions vs the serial baseline.
• Full-prague sensitivity (5 passes): unfixed 1/5 → 0/5.
• execution/stagedsync + execution/state unit tests green (incl. this branch's phantom-write guard); go vet + make lint clean.

Single-test runs pass; the bug only surfaces under load (CPU contention perturbs exec3 scheduling), which is why CI caught it but a one-off run does not.

Targets mh/parallel-exec-flush-invalid-as-estimate so it lands before #21667 merges.