🗒️ Description

Adds test coverage for CALL with value to an account that was selfdestructed (per EIP-6780), both the same transaction case and the pre existing case. No spec change: EIP-8037 and EIP-6780 together already produce the correct behavior, and this PR documents it with strict header_verify discriminators.

Related EIP spec clarification: ethereum/EIPs#11532 (point 5).

Behavior under test

When an account is created and then selfdestructed in the same transaction, EIP-6780 defers deletion to the end of the transaction. During the transaction the account still has nonce = 1 from the CREATE, so it is neither empty nor nonexistent and the new account creation gate does not fire on a subsequent CALL with value, no GAS_NEW_ACCOUNT state gas is charged. End of the transaction destruction still removes the account regardless of any value received after SELFDESTRUCT, so value transferred by the CALL is burned along with the destroyed account. Combined with the same transaction SELFDESTRUCT state gas refund (#2707), the net state gas across the CREATE + SELFDESTRUCT + CALL(value) lifecycle is zero.

For a pre existing contract that runs SELFDESTRUCT, EIP-6780 does not queue it for destruction, so a subsequent CALL sees an existing, code carrying account and the new account creation gate does not fire either.

Tests

All in tests/amsterdam/eip8037_state_creation_gas_cost_increase/test_state_gas_call.py. The init_code_at_high_bytes helper is moved to spec.py for reuse with the related PR #2707.

• test_call_value_to_self_destructed_same_tx_account, smoke test parametrized create_opcode=[CREATE, CREATE2]. Confirms the happy path runs to completion. Strict discrimination lives in test_call_value_to_self_destructed_header_gas_used.
• test_call_value_to_self_destructed_header_gas_used, strict header_verify discriminator parametrized create_opcode=[CREATE, CREATE2] × selfdestruct_beneficiary=[self, external]. Block header gas_used equals exactly one GAS_NEW_ACCOUNT (only the CREATE's state charge), proving no second charge from the CALL.
• test_call_value_to_self_destructed_burns_value, strict header_verify parametrized create_opcode=[CREATE, CREATE2] × call_value=[1 wei, 1 ether]. Block header gas used equals one GAS_NEW_ACCOUNT. Post state asserts the created address is NONEXISTENT and the orchestrator balance is zero, proving the value is burned when end of the transaction destruction runs.
• test_call_zero_value_to_self_destructed_same_tx_account, strict header_verify parametrized create_opcode=[CREATE, CREATE2]. Value transfer gates the new account charge, so a zero value CALL never triggers it. Block header equals one GAS_NEW_ACCOUNT.
• test_call_value_to_pre_existing_selfdestructed_account, strict header_verify parametrized beneficiary_type=[eoa, contract]. Pre deployed contract runs SELFDESTRUCT, then the orchestrator does a value bearing CALL and a sequence of cold SSTORE probes that make block state gas dominate. Block header gas used equals num_probes * sstore_state_gas exactly. A spurious new account charge on the value bearing CALL would push the header up by that charge.

🔗 Related Issues or PRs

• EIPs PR: Update EIP-8037: more state gas accounting changes EIPs#11532

✅ Checklist

• All: Ran fast static checks to avoid unnecessary CI fails, see also Code Standards and Enabling Pre-commit Checks:

  just static

• All: PR title adheres to the repo standard - it will be used as the squash commit message and should start type(scope):.
• All: Considered updating the online docs in the ./docs/ directory.
• All: Set appropriate labels for the changes (only maintainers can apply labels).