…efund

EIP-11532 (merged as PR ethereum#2707) refunds the CREATE's
`GAS_NEW_ACCOUNT` at end-of-tx when the created account is also
destroyed in the same transaction. This broke three tests in
`test_state_gas_call.py` (added by PR ethereum#2646 before ethereum#2707 merged)
that asserted `header.gas_used == new_account_state_gas`; after
the refund `block_state_gas_used` is zero and the header reports
`block_regular` instead.

Affected tests (20 variants):
  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 original discriminator intent (no spurious GAS_NEW_ACCOUNT
charge on the CALL) still holds: a buggy extra charge would push
`state_gas_used` to 131,488 and bump the header above
`new_account_state_gas`. Pin the expected `header.gas_used` to
the empirical `block_regular` per variant, with a build-time
`assert expected < new_account_state_gas` so the
spurious-charge discriminator stays sharp.

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.

Two tests that exercise state-gas paths the merged PRs don't
cover directly: both involve a CREATION tx (to=None) whose
initcode interacts with nested CREATE / SELFDESTRUCT semantics.

  test_selfdestruct_in_create_tx_initcode
    Creation tx whose initcode SELFDESTRUCTs to a new beneficiary.
    The outer contract is in `tx_state.created_accounts` and
    `accounts_to_delete`, so PR ethereum#2707 refunds its GAS_NEW_ACCOUNT
    end-of-tx. The beneficiary's new-account charge is NOT
    refunded (beneficiary is not in `created_accounts`), but it
    equals the refund amount, so `state_gas_used` nets to zero.
    Only the outer intrinsic_state remains in the header.

  test_inner_create_succeeds_code_deposit_state_gas
    (parametrized `outer_outcome` in {succeeds, reverts, halts} x
     `create_opcode` in {CREATE, CREATE2})
    Creation tx whose initcode does an inner CREATE that succeeds
    and deploys 1 byte of code. The outer then terminates normally,
    reverts, or halts.
    * outer_succeeds: inner GAS_NEW_ACCOUNT + code-deposit
      accumulate via `incorporate_child_on_success`. Block state
      = 2 * GAS_NEW_ACCOUNT + inner code deposit.
    * outer_reverts / outer_halts: top-level failure refund (PR
      ethereum#2689) zeroes execution state gas. Only the outer intrinsic
      remains.

Both tests complete the coverage gap between ethereum#2707/ethereum#2704/ethereum#2689
single-scenario tests for creation-tx initcode compositions.

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.

…efund

EIP-11532 (merged as PR ethereum#2707) refunds the CREATE's
`GAS_NEW_ACCOUNT` at end-of-tx when the created account is also
destroyed in the same transaction. This broke three tests in
`test_state_gas_call.py` (added by PR ethereum#2646 before ethereum#2707 merged)
that asserted `header.gas_used == new_account_state_gas`; after
the refund `block_state_gas_used` is zero and the header reports
`block_regular` instead.

Affected tests (20 variants):
  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 original discriminator intent (no spurious GAS_NEW_ACCOUNT
charge on the CALL) still holds: a buggy extra charge would push
`state_gas_used` to 131,488 and bump the header above
`new_account_state_gas`. Pin the expected `header.gas_used` to
the empirical `block_regular` per variant, with a build-time
`assert expected < new_account_state_gas` so the
spurious-charge discriminator stays sharp.

EIP-11532 (merged as ethereum#2707) refunds the CREATE's `GAS_NEW_ACCOUNT`
at end-of-tx when the created account is also destroyed in the same
transaction. Three tests in `test_state_gas_call.py` (added by ethereum#2646
before ethereum#2707 merged) asserted `header.gas_used == new_account_state_gas`;
after the refund `block_state_gas_used` is zero, so the header reports
`block_regular` instead and those assertions fail.

Drop the brittle `header_verify` from the three tests. Remaining
post-state checks still validate the semantics each test cares about.

Affected (20 variants across `blockchain_test` and `blockchain_test_engine`):
  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

…e gas at end of tx (#2707)

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.

Two tests that exercise state-gas paths the merged PRs don't
cover directly: both involve a CREATION tx (to=None) whose
initcode interacts with nested CREATE / SELFDESTRUCT semantics.

  test_selfdestruct_in_create_tx_initcode
    Creation tx whose initcode SELFDESTRUCTs to a new beneficiary.
    The outer contract is in `tx_state.created_accounts` and
    `accounts_to_delete`, so PR ethereum#2707 refunds its GAS_NEW_ACCOUNT
    end-of-tx. The beneficiary's new-account charge is NOT
    refunded (beneficiary is not in `created_accounts`), but it
    equals the refund amount, so `state_gas_used` nets to zero.
    Only the outer intrinsic_state remains in the header.

  test_inner_create_succeeds_code_deposit_state_gas
    (parametrized `outer_outcome` in {succeeds, reverts, halts} x
     `create_opcode` in {CREATE, CREATE2})
    Creation tx whose initcode does an inner CREATE that succeeds
    and deploys 1 byte of code. The outer then terminates normally,
    reverts, or halts.
    * outer_succeeds: inner GAS_NEW_ACCOUNT + code-deposit
      accumulate via `incorporate_child_on_success`. Block state
      = 2 * GAS_NEW_ACCOUNT + inner code deposit.
    * outer_reverts / outer_halts: top-level failure refund (PR
      ethereum#2689) zeroes execution state gas. Only the outer intrinsic
      remains.

Both tests complete the coverage gap between ethereum#2707/ethereum#2704/ethereum#2689
single-scenario tests for creation-tx initcode compositions.

…e gas at end of tx (#2707)

…e gas at end of tx (ethereum#2707)

…e gas at end of tx (ethereum#2707)

…e gas at end of tx (#2707)

…e gas at end of tx (#2707)

…e gas at end of tx (ethereum#2707)