Adds two tests to `test_state_gas_reservoir.py` that catch clients
misclassifying EIP-2930 access list gas as state gas under the
EIP-8037 two-dimensional accounting:

  test_access_list_gas_is_regular_not_state
    Parametrized over access list size (1, 10 entries) and
    storage keys per entry (0, 3). The tx has no state ops so
    block_state_gas_used must be zero and header.gas_used equals
    the regular intrinsic total.

  test_access_list_warm_savings_stay_regular
    Pre-warms a storage slot via the access list; the contract
    then runs a warm SLOAD + warm nonzero-to-nonzero SSTORE.
    All costs stay on the regular dimension; a client crediting
    the cold-to-warm delta to state gas would shift the header.

Ported from the closed PR ethereum#2639.

Ported from closed PR ethereum#2639. Adds four tests that exercise
scenarios the existing 2D accounting tests don't cover:

  test_tx_rejected_when_regular_gas_exceeds_block_limit_small
    Complements `test_block_regular_gas_limit`. Uses a tight block
    gas_limit (2 * intrinsic) and a rejected tx sized just one gas
    above the remaining regular budget. Catches clients that only
    handle the TX_MAX-sized case.

  test_block_2d_gas_tx_gas_limit_exceeds_regular_remaining
    Parametrized over `tx_gas_limit_equals_block_limit` and
    `tx_gas_limit_just_above_remaining`. A preceding STOP tx
    consumes regular gas, then a second tx has
    `gas_limit >> TX_MAX_GAS_LIMIT`. The pre-execution check must
    use `min(TX_MAX_GAS_LIMIT, tx.gas - intrinsic.state)` not the
    raw `tx.gas_limit`; clients that subtract the full gas_limit
    reject this valid block.

  test_receipt_cumulative_differs_from_header_gas_used
    Explicit assertion that 2D `header.gas_used` can diverge
    from 1D receipt `cumulative_gas_used` when state dominates.
    Catches clients that mix up the two values.

  test_failed_create_tx_state_gas_dominates (parametrized
    `revert`, `halt`)
    Creation tx (to=None) with tight gas where initcode fails.
    Intrinsic state gas (GAS_NEW_ACCOUNT) is preserved across
    the top-level failure refund; tight regular budget keeps
    block_regular below `create_state_gas` so the state
    dimension dominates the header. Complements PR ethereum#2689's
    `test_creation_tx_failure_preserves_intrinsic_state_gas`
    by covering the REVERT path and the tight-gas scenario.

Ported from closed PR ethereum#2639. Covers the PR ethereum#2608 ordering
requirement: the MAX_INITCODE_SIZE check must run before the
account-creation state gas charge.

  test_oversized_initcode_tx_no_state_gas (parametrized
    `at_max`, `over_max`)
    Creation tx whose initcode is exactly MAX_INITCODE_SIZE
    (accepted) or one byte over (rejected with
    INITCODE_SIZE_EXCEEDED). If state gas were charged before
    the size check, block_state_gas_used would include a
    spurious GAS_NEW_ACCOUNT for an account never created.

  test_oversized_initcode_opcode_no_state_gas (parametrized
    `at_max`, `over_max`, `CREATE`, `CREATE2`)
    Factory calls CREATE/CREATE2 opcode with initcode exceeding
    the limit; the opcode returns 0 with no state gas consumed.

Ports three tests from the closed PR ethereum#2639 that cover reservoir
behavior paths not exercised by the merged ethereum#2689/ethereum#2704/ethereum#2707
tests.

  test_top_level_halt_preserves_restored_reservoir (parametrized
    reservoir_delta in {-1, 0, 1} x child_termination in {revert,
    halt})
    Regression test for the bal-devnet-3 Besu bug (ethereum#2644). Child
    runs an SSTORE then fails, restoring state gas to the parent.
    Parent then INVALIDs, triggering the top-level failure
    refund. Expected `header.gas_used =
    gas_limit_cap + min(reservoir_delta, 0)` so the reservoir
    (including any spill-restore) is preserved across the halt.

  test_callcode_value_no_new_account_state_gas
    CALLCODE transfers value to the caller, not to the target,
    so no new-account state gas is ever charged regardless of
    whether the target exists. The reservoir stays intact for a
    subsequent SSTORE.

  test_create_oog_during_state_gas_charge
    Parent CALLs an inner with only 20k gas forwarded. The
    inner's CREATE charges GAS_NEW_ACCOUNT which exceeds the
    forwarded budget, OOGing before any state gas lands. Per
    PR ethereum#2704 the refund restores the parent's reservoir and the
    parent's subsequent SSTORE succeeds from it.

Ports the remaining two tests from the
`feat/eip-8037-additional-tests` / `feat/eip-8037-tests-devnet3`
branches that were not yet covered.

  test_nested_create_fail_parent_revert_state_gas
    Two-layer refund composition: caller CALLs factory, factory
    does CREATE with failing initcode, factory then REVERTs or
    STOPs. Parametrized over `child_failure` (revert, halt) x
    `parent_reverts` x `create_opcode`. Verifies the nonce
    side effect of factory's CREATE is rolled back when the
    parent reverts, and preserved (nonce=2) when it STOPs.
    Complements PR ethereum#2704's single-layer refund tests by
    exercising the caller→factory→inner chain through
    `incorporate_child_on_error` at both depths.

  test_create_stack_depth_state_gas_consumed
    Deep-recursion robustness check. The contract CALLs itself
    until gas exhaustion (EIP-150 63/64 rule limits effective
    depth well below STACK_DEPTH_LIMIT at the current
    `gas_limit_cap`; reaching depth 1024 is physically
    infeasible since the cumulative survival factor is
    `(63/64)**1024 ≈ 1e-7`). As recursion unwinds, frames run
    an SSTORE; the outermost frame's SSTORE must succeed,
    proving the reservoir threads through nested CALLs intact.
    Docstring notes that despite the name (retained for
    continuity with closed PR ethereum#2639), this exercises CALL's
    silent-failure branch rather than `generic_create`'s
    depth-1024 branch (which is unreachable at current gas
    params — effectively dead code in the spec).

The three regression-fix tests in commit 4828ae6 used hardcoded
empirical `block_regular` dicts (per CREATE/CREATE2 x
self/external variant) to discriminate a spurious
`GAS_NEW_ACCOUNT` charge on the CALL. The dicts are brittle to any
regular-gas constant change and the spurious-charge discriminator
is redundant: PR ethereum#2707's own tests (`test_create_selfdestruct_*`)
already exercise the refund path.

Drop `header_verify` from:
  test_call_value_to_self_destructed_header_gas_used
  test_call_value_to_self_destructed_burns_value
  test_call_zero_value_to_self_destructed_same_tx_account

The tests still verify runtime behavior: NONEXISTENT created
address and orchestrator balance burned to zero.

Also adds a cross-over test for the ethereum#2704 + ethereum#2689 refund
composition that PR ethereum#2704 does not exercise directly:

  test_inner_create_fail_refunds_in_creation_tx (parametrized
    `outer_outcome` in {succeeds, reverts}, `num_inner_ops` in
    {1, 3}, `create_opcode` in {CREATE, CREATE2})
    Creation tx with `num_inner_ops` inner CREATE/CREATE2 calls
    whose initcode REVERTs. Each inner CREATE's GAS_NEW_ACCOUNT
    is refunded by PR ethereum#2704. Outer then succeeds or reverts.
    block_state == outer intrinsic in both cases; a client that
    regressed to pre-ethereum#2704 "gas persists" behavior would inflate
    it by `num_inner_ops * GAS_NEW_ACCOUNT`. Rewrites the
    inverted-premise test from the closed PR ethereum#2639.

Four new tests derived from evmone's mutation testing report on the
closed PR ethereum#2639 (GitHub comment):

* `test_call_new_account_no_regular_account_creation_cost` —
  catches restoring the pre-Amsterdam 25,000 regular
  `ACCOUNT_CREATION_COST` for CALL-to-new-account. Tight-gas
  discriminator: 20,000 slack (< 25,000) so the mutation OOGs the
  caller and the target is never funded.
* `test_selfdestruct_new_beneficiary_no_regular_account_creation_cost`
  — same 25,000 regular charge removal, SELFDESTRUCT variant.
  Mutation OOGs the SELFDESTRUCT and the beneficiary stays at 0
  balance.
* `test_child_failure_refunds_state_gas_to_reservoir_not_gas_left`
  — catches routing `incorporate_child_on_error`'s state-gas
  restoration to `gas_left` instead of `state_gas_left`.
  Grandchild forwarded a stipend sized for one cold SSTORE's
  regular cost only — with the mutation the grandchild's
  reservoir is zero and the SSTORE's state-gas spill OOGs.
* `test_create_collision_burned_gas_counted_in_block_regular` —
  catches removing `regular_gas_used += create_message_gas` on the
  CREATE/CREATE2 collision branch. `block_state_gas` is zero for
  this tx so `header.gas_used == block_regular`; dropping the
  burned-gas accounting reduces the header by `create_message_gas`.

Each mutation was temporarily injected into the spec to confirm
the test fails under the bug and passes without it.

Mutation 3 (SSTORE regular-before-state ordering) is already
covered by `test_sstore_oog_reservoir_inflation_detection` in
`test_state_gas_ordering.py`.

Adds two tests to `test_state_gas_reservoir.py` that catch clients
misclassifying EIP-2930 access list gas as state gas under the
EIP-8037 two-dimensional accounting:

  test_access_list_gas_is_regular_not_state
    Parametrized over access list size (1, 10 entries) and
    storage keys per entry (0, 3). The tx has no state ops so
    block_state_gas_used must be zero and header.gas_used equals
    the regular intrinsic total.

  test_access_list_warm_savings_stay_regular
    Pre-warms a storage slot via the access list; the contract
    then runs a warm SLOAD + warm nonzero-to-nonzero SSTORE.
    All costs stay on the regular dimension; a client crediting
    the cold-to-warm delta to state gas would shift the header.

Ported from the closed PR ethereum#2639.

Ported from closed PR ethereum#2639. Adds four tests that exercise
scenarios the existing 2D accounting tests don't cover:

  test_tx_rejected_when_regular_gas_exceeds_block_limit_small
    Complements `test_block_regular_gas_limit`. Uses a tight block
    gas_limit (2 * intrinsic) and a rejected tx sized just one gas
    above the remaining regular budget. Catches clients that only
    handle the TX_MAX-sized case.

  test_block_2d_gas_tx_gas_limit_exceeds_regular_remaining
    Parametrized over `tx_gas_limit_equals_block_limit` and
    `tx_gas_limit_just_above_remaining`. A preceding STOP tx
    consumes regular gas, then a second tx has
    `gas_limit >> TX_MAX_GAS_LIMIT`. The pre-execution check must
    use `min(TX_MAX_GAS_LIMIT, tx.gas - intrinsic.state)` not the
    raw `tx.gas_limit`; clients that subtract the full gas_limit
    reject this valid block.

  test_receipt_cumulative_differs_from_header_gas_used
    Explicit assertion that 2D `header.gas_used` can diverge
    from 1D receipt `cumulative_gas_used` when state dominates.
    Catches clients that mix up the two values.

  test_failed_create_tx_state_gas_dominates (parametrized
    `revert`, `halt`)
    Creation tx (to=None) with tight gas where initcode fails.
    Intrinsic state gas (GAS_NEW_ACCOUNT) is preserved across
    the top-level failure refund; tight regular budget keeps
    block_regular below `create_state_gas` so the state
    dimension dominates the header. Complements PR ethereum#2689's
    `test_creation_tx_failure_preserves_intrinsic_state_gas`
    by covering the REVERT path and the tight-gas scenario.

Ported from closed PR ethereum#2639. Covers the PR ethereum#2608 ordering
requirement: the MAX_INITCODE_SIZE check must run before the
account-creation state gas charge.

  test_oversized_initcode_tx_no_state_gas (parametrized
    `at_max`, `over_max`)
    Creation tx whose initcode is exactly MAX_INITCODE_SIZE
    (accepted) or one byte over (rejected with
    INITCODE_SIZE_EXCEEDED). If state gas were charged before
    the size check, block_state_gas_used would include a
    spurious GAS_NEW_ACCOUNT for an account never created.

  test_oversized_initcode_opcode_no_state_gas (parametrized
    `at_max`, `over_max`, `CREATE`, `CREATE2`)
    Factory calls CREATE/CREATE2 opcode with initcode exceeding
    the limit; the opcode returns 0 with no state gas consumed.

Ports three tests from the closed PR ethereum#2639 that cover reservoir
behavior paths not exercised by the merged ethereum#2689/ethereum#2704/ethereum#2707
tests.

  test_top_level_halt_preserves_restored_reservoir (parametrized
    reservoir_delta in {-1, 0, 1} x child_termination in {revert,
    halt})
    Regression test for the bal-devnet-3 Besu bug (ethereum#2644). Child
    runs an SSTORE then fails, restoring state gas to the parent.
    Parent then INVALIDs, triggering the top-level failure
    refund. Expected `header.gas_used =
    gas_limit_cap + min(reservoir_delta, 0)` so the reservoir
    (including any spill-restore) is preserved across the halt.

  test_callcode_value_no_new_account_state_gas
    CALLCODE transfers value to the caller, not to the target,
    so no new-account state gas is ever charged regardless of
    whether the target exists. The reservoir stays intact for a
    subsequent SSTORE.

  test_create_oog_during_state_gas_charge
    Parent CALLs an inner with only 20k gas forwarded. The
    inner's CREATE charges GAS_NEW_ACCOUNT which exceeds the
    forwarded budget, OOGing before any state gas lands. Per
    PR ethereum#2704 the refund restores the parent's reservoir and the
    parent's subsequent SSTORE succeeds from it.

Ports the remaining two tests from the
`feat/eip-8037-additional-tests` / `feat/eip-8037-tests-devnet3`
branches that were not yet covered.

  test_nested_create_fail_parent_revert_state_gas
    Two-layer refund composition: caller CALLs factory, factory
    does CREATE with failing initcode, factory then REVERTs or
    STOPs. Parametrized over `child_failure` (revert, halt) x
    `parent_reverts` x `create_opcode`. Verifies the nonce
    side effect of factory's CREATE is rolled back when the
    parent reverts, and preserved (nonce=2) when it STOPs.
    Complements PR ethereum#2704's single-layer refund tests by
    exercising the caller→factory→inner chain through
    `incorporate_child_on_error` at both depths.

  test_create_stack_depth_state_gas_consumed
    Deep-recursion robustness check. The contract CALLs itself
    until gas exhaustion (EIP-150 63/64 rule limits effective
    depth well below STACK_DEPTH_LIMIT at the current
    `gas_limit_cap`; reaching depth 1024 is physically
    infeasible since the cumulative survival factor is
    `(63/64)**1024 ≈ 1e-7`). As recursion unwinds, frames run
    an SSTORE; the outermost frame's SSTORE must succeed,
    proving the reservoir threads through nested CALLs intact.
    Docstring notes that despite the name (retained for
    continuity with closed PR ethereum#2639), this exercises CALL's
    silent-failure branch rather than `generic_create`'s
    depth-1024 branch (which is unreachable at current gas
    params — effectively dead code in the spec).

Five mutation-testing regression tests surfacing gaps not caught
by the existing EIP-8037 suite. Each was validated by temporarily
injecting its target mutation into the spec and confirming the
test fails under the bug.

Four from evmone's mutation-testing report on the closed PR ethereum#2639
(GitHub review comment):

* `test_call_new_account_no_regular_account_creation_cost` —
  catches restoring the pre-Amsterdam 25,000 regular
  `ACCOUNT_CREATION_COST` for CALL-to-new-account.
* `test_selfdestruct_new_beneficiary_no_regular_account_creation_cost`
  — same 25,000 regular charge removal, SELFDESTRUCT variant.
* `test_child_failure_refunds_state_gas_to_reservoir_not_gas_left`
  — catches routing `incorporate_child_on_error`'s state-gas
  restoration to `gas_left` instead of `state_gas_left`.
* `test_create_collision_burned_gas_counted_in_block_regular` —
  catches removing `regular_gas_used += create_message_gas` on
  the CREATE/CREATE2 collision branch.

One from local mutation testing against the spec:

* `test_create_selfdestruct_code_deposit_refund_header_check` —
  catches dropping the `len(code) * cost_per_state_byte` portion
  of the same-tx CREATE+SELFDESTRUCT refund. The existing
  `test_create_selfdestruct_refunds_code_deposit_state_gas` only
  asserts the created account is gone; it never verifies the
  refund reduced `block_state_gas_used`.

evmone's mutation 3 (SSTORE regular-before-state ordering) is
already covered by `test_sstore_oog_reservoir_inflation_detection`
in `test_state_gas_ordering.py`.