eth/tracers: prestate lookup EIP7702 delegation account (#32080)

Implement https://github.com/ethereum/go-ethereum/issues/32078 
Parse and lookup the delegation account if EIP7702 is enabled.

---------

Signed-off-by: jsvisa <delweng@gmail.com>

eth/tracers/internal/tracetest/testdata/prestate_tracer/setcode_tx.json

@@ -81,6 +81,10 @@
     "0x0000000000000000000000000000000000000000": {
       "balance": "0x272e0528"
     },
+    "0x000000000000000000000000000000000000bbbb": {
+      "balance": "0x0",
+      "code": "0x6042604255"
+    },
     "0x703c4b2bd70c169f5717101caee543299fc946c7": {
       "balance": "0xde0b6b3a7640000",
       "storage": {

eth/tracers/native/prestate.go

@@ -61,15 +61,16 @@ type accountMarshaling struct {
 }
 
 type prestateTracer struct {
-	env       *tracing.VMContext
-	pre       stateMap
-	post      stateMap
-	to        common.Address
-	config    prestateTracerConfig
-	interrupt atomic.Bool // Atomic flag to signal execution interruption
-	reason    error       // Textual reason for the interruption
-	created   map[common.Address]bool
-	deleted   map[common.Address]bool
+	env         *tracing.VMContext
+	pre         stateMap
+	post        stateMap
+	to          common.Address
+	config      prestateTracerConfig
+	chainConfig *params.ChainConfig
+	interrupt   atomic.Bool // Atomic flag to signal execution interruption
+	reason      error       // Textual reason for the interruption
+	created     map[common.Address]bool
+	deleted     map[common.Address]bool
 }
 
 type prestateTracerConfig struct {
@@ -90,11 +91,12 @@ func newPrestateTracer(ctx *tracers.Context, cfg json.RawMessage, chainConfig *p
 		return nil, errors.New("cannot use diffMode with includeEmpty")
 	}
 	t := &prestateTracer{
-		pre:     stateMap{},
-		post:    stateMap{},
-		config:  config,
-		created: make(map[common.Address]bool),
-		deleted: make(map[common.Address]bool),
+		pre:         stateMap{},
+		post:        stateMap{},
+		config:      config,
+		chainConfig: chainConfig,
+		created:     make(map[common.Address]bool),
+		deleted:     make(map[common.Address]bool),
 	}
 	return &tracers.Tracer{
 		Hooks: &tracing.Hooks{
@@ -133,6 +135,13 @@ func (t *prestateTracer) OnOpcode(pc uint64, opcode byte, gas, cost uint64, scop
 	case stackLen >= 5 && (op == vm.DELEGATECALL || op == vm.CALL || op == vm.STATICCALL || op == vm.CALLCODE):
 		addr := common.Address(stackData[stackLen-2].Bytes20())
 		t.lookupAccount(addr)
+		// Lookup the delegation target
+		if t.chainConfig.IsPrague(t.env.BlockNumber, t.env.Time) {
+			code := t.env.StateDB.GetCode(addr)
+			if target, ok := types.ParseDelegation(code); ok {
+				t.lookupAccount(target)
+			}
+		}
 	case op == vm.CREATE:
 		nonce := t.env.StateDB.GetNonce(caller)
 		addr := crypto.CreateAddress(caller, nonce)
@@ -161,6 +170,13 @@ func (t *prestateTracer) OnTxStart(env *tracing.VMContext, tx *types.Transaction
 		t.created[t.to] = true
 	} else {
 		t.to = *tx.To()
+		// Lookup the delegation target
+		if t.chainConfig.IsPrague(t.env.BlockNumber, t.env.Time) {
+			code := t.env.StateDB.GetCode(t.to)
+			if target, ok := types.ParseDelegation(code); ok {
+				t.lookupAccount(target)
+			}
+		}
 	}
 
 	t.lookupAccount(from)