🗒️ Description

This branch closes BAL coverage gaps that surfaced while drafting the EIP-7928 testing checklist (subsequent PR) and resolves #1910 along the way. The goal here is to get closer to full BAL coverage ahead of the checklist.

• first commit: SELFDESTRUCT-to-coinbase across same-tx and pre-deploy, parent-revert state-access demotion across SSTORE/SLOAD/BALANCE/EXTCODESIZE, and SELFDESTRUCT inside a reverting sub-call.
• closes EIP-7928: parametrize memory for CALL gas boundaries #1910 (second commit): the 9 CALL/CALLCODE/DELEGATECALL/STATICCALL OOG tests now parametrize args_size and ret_size independently, so gas-boundary divergences are caught in either direction instead of only when both grow together.
• Insufficient-funds boundaries (third commit): a combined outer-REVERT + inner-insufficient-funds test (CALL and CREATE) for the write-demotion ↔ failed-CALL-target-warmed interaction, plus EIP-7928-gated BAL expectations layered onto three existing cross-fork tests (EIP-7708 CALL/CALLCODE no-log, EIP-2929 CREATE cold-warming, frontier CALL early revert).

Additional parallelization tests (fourth commit)

Builds a bit on #2851 tests

• test_bal_cross_tx_factory_nonce_create_chain: 8 distinct senders each call a shared factory's CREATE with identical initcode. Probes parallelizers that skip nonce_changes when there are no storage/balance signals; they'd collide all 8 deployments on addr(factory, N+1).
• test_bal_7702_delegation_update: Two txs from distinct relayers both auth alice's delegation (nonces 0, 1). Probes parallel auth-signature verifiers that validate the second auth against pre-block alice.nonce=0, rejecting it instead of seeing the post-tx-1 bump.

✅ 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).
• Tests: Ran mkdocs serve locally and verified the auto-generated docs for new tests in the Test Case Reference are correctly formatted.
• Tests: For PRs implementing a missed test case, update the post-mortem document to add an entry the list.
• Ported Tests: All converted JSON/YML tests from ethereum/tests or tests/static have been assigned @ported_from marker.

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