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Update EIP-8037: 6) make intrinsic_state_gas immutable for EIP-7702
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EIPS/eip-8037.md

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@@ -209,9 +209,11 @@ When an account is created and then selfdestructed in the same transaction ([EIP
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The end of the transaction destruction still removes the account regardless of any value received after the SELFDESTRUCT, so no persisted state results from the CALL. Any value transferred is burned when the account is destroyed. Combined with the same transaction SELFDESTRUCT refund above, the net state gas across the CREATE, SELFDESTRUCT, and CALL with value lifecycle is zero, matching the zero persisted state.
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#### [EIP-2780](./eip-2780.md) authorizations
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#### [EIP-7702](./eip-7702.md) authorizations
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For [EIP-7702](./eip-7702.md) authorizations, the intrinsic state gas assumes account creation for each authorization: `(112 + 23) × cost_per_state_byte` per authorization. When an authorization targets an existing account (no account creation needed), the `112 × cost_per_state_byte` portion is refunded to `state_gas_reservoir` and subtracted from `intrinsic_state_gas` during authorization processing, before state changes begin. The `intrinsic_state_gas` adjustment is required so that `tx_state_gas = intrinsic_state_gas + execution_state_gas_used` does not double count the refunded gas.
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For [EIP-7702](./eip-7702.md) authorizations, the intrinsic state gas assumes account creation for each authorization: `(112 + 23) × cost_per_state_byte` per authorization. When an authorization targets an existing account (no account creation needed), the `112 × cost_per_state_byte` portion is refunded directly to `state_gas_reservoir` during authorization processing.
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`intrinsic_state_gas` is immutable after transaction validation and is not modified by this refund. Block accounting uses the original worst-case `intrinsic_state_gas`; the refunded gas is reflected in the final `state_gas_reservoir` rather than in a mutated intrinsic value.
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#### Receipt semantics
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