## Summary

Bumps the EEST devnet fixtures from `tests-bal@v7.1.1` to
`tests-bal@v7.2.0` and adapts Erigon to the EIP-8037 spec change that
ships with it.

### What changed in EEST v7.2.0

The only behavioural change in the new fixtures is execution-specs PR
[erigontech#2863](ethereum/execution-specs#2863) —
"EIP-8037 SSTORE/collision clear dynamics":

- Inline `state_gas` refunds (`SSTORE` original-zero reset, `CREATE`
collision/revert) now credit the local frame's `state_gas_left`
**immediately**, instead of being clamped to a per-frame
`state_gas_used` counter and bubbled up as a pending credit.
- `Evm.state_gas_used` becomes a **signed** counter — it goes negative
when refunds in a frame outweigh the frame's own charges (typical for
`DELEGATECALL`/`CALLCODE` callees that clear a slot an ancestor set).
- `incorporate_child_on_success` no longer propagates a pending refund;
`incorporate_child_on_error` restores the parent's reservoir via the
`state_gas_left + state_gas_used` invariant.
- `process_transaction` computes block state gas as `Uint(max(0,
intrinsic_state + state_gas_used − state_refund))`.

Bulk of the rest of the v7.2.0 diff is additional BAL test coverage
synchronised from `forks/amsterdam`.

### Erigon changes

- `test-fixtures.json`: bump `eest_devnet` to `tests-bal@v7.2.0` (sha256
`fc1d9ae1…`, 611 743 632 bytes).
- `execution/protocol/mdgas/md_gas.go`: `MdGasUsage` keeps `Regular
uint64` but `State` becomes `int64`. Adds
`MdGasUsage.PlusIntrinsic(MdGas)`, `MdGasUsage.StateClamped()` (=
`uint64(max(0, State))`), and `MdGasUsage.Total() = Regular +
StateClamped()`. `MdGas` (reservoirs / leftover) keeps both fields
`uint64`.
- `execution/vm/interpreter.go`: `CallContext.frameStateUsed` is now
`int64`. `refundCreditPending` is removed. `creditStateGasRefund` drops
the clamp — it does `stateGas += amount; frameStateUsed -=
int64(amount)` directly.
- `execution/vm/instructions.go`:
`op{Call,CallCode,DelegateCall,StaticCall,execCreate}` drop the
`PendingStateGasCredit` absorption; success path is just
`scope.frameStateUsed += childUsed.State` (signed).
- `execution/vm/evm.go`:
- `evm.call` / `evm.create` use a named return `gasRemaining` (renamed
from `leftOverGas`) and `gas` as the parameter; mutations are visible in
the body.
- `handleFrameRevert(gasRemaining *MdGas, …, stateGasUsed int64)` takes
the signed state usage and restores the parent reservoir via
`gasRemaining.State + stateGasUsed`. Includes a panic on the invariant
violation `state_gas_left + state_gas_used < 0` so any future regression
in the `useMdGas`/`creditStateGasRefund` pairing surfaces loudly rather
than silently wrapping the `uint64` cast.
- The depth-0 defers fold the spec's error semantics into
`gasUsed.State`: CALL error resets it to `0`; CREATE error sets it to
`-StateGasNewAccount` (mirrors the spec's `state_refund +=
STATE_BYTES_PER_NEW_ACCOUNT * COST_PER_STATE_BYTE` on CREATE-tx
failure). `TxnExecutor` then reads `gasUsed.State` directly without an
error-path branch.
- Extracts `deriveFrameRegularGasUsed(inputTotal, gasRemainingTotal
uint64, stateGasUsed int64) uint64` — `Regular = (input − leftover) −
state` in signed `int64` so a refund-heavy frame whose
`gasRemaining.State` grew above the input still yields the correct
positive regular-ops count (a guarded `uint64` subtraction would
mis-skip and return 0).
- `execution/protocol/txn_executor.go`: Amsterdam branches collapse the
spec's `tx_state_gas = intrinsic_state + state_gas_used` +
`block_state_gas_used += max(0, tx_state_gas)` into `combined :=
gasUsed.PlusIntrinsic(imdGas); st.blockStateGasUsed =
combined.StateClamped(); st.txnGasUsedB4Refunds = combined.Total()`.

### Tests

- `execution/vm/evm_test.go` (new): `TestDeriveFrameRegularGasUsed` with
four sub-cases — charges-only, with-spillover, refunds-exceed-charges
(the edge case the old guarded subtraction returned `0` for), and
pure-refund. Worked numeric examples are documented inline.

## Test plan

- [x] `make lint` clean.
- [x] `go test ./execution/vm/... ./execution/protocol/...` — unit tests
green.
- [x] EEST shards on the new fixtures, 0 failures:
  - `statetests-devnet` (65 202 tests)
  - `blocktests-devnet` (82 941 tests)
  - `blocktests-devnet-race-amsterdam` (21 368 tests)
- [x] Regression check against stable fixtures, 0 failures:
  - `statetests-stable` (63 556 tests)
  - `blocktests-stable-{sequential,parallel}` (69 256 tests each)
  - `enginextests-stable-{sequential,parallel}` (63 920 tests each)
- [x] The originally failing variants now pass:
`tests/amsterdam/eip8037_state_creation_gas_cost_increase/test_state_gas_sstore.py::test_sstore_restoration_refund_credits_local_reservoir[fork_Amsterdam-state_test-depth_{1,3,10}-refund_funds_create]`.