core: fix divergence with spec and add clarity

core/state_transition.go

@@ -1079,7 +1079,7 @@ func (st *stateTransition) applyAuthorization(rules params.Rules, auth *types.Se
 			track.written = true
 		}
 		// Durable state growth of the new account
-		if st.state.Empty(authority) {
+		if !st.state.Exist(authority) {
 			cost.StateGas += params.AccountCreationSize * st.evm.Context.CostPerStateByte
 		}
 		// Charge the net-new indicator bytes at most once per authority;

core/vm/operations_acl.go

@@ -493,7 +493,7 @@ func makeCallVariantGasCallEIP8037(regularFunc regularGasFunc, stateGasFunc stat
 		// EIP-7702 delegation check.
 		if target, ok := types.ParseDelegation(evm.StateDB.GetCode(addr)); ok {
 			if evm.StateDB.AddressInAccessList(target) {
-				eip7702Cost = params.WarmStorageReadCostEIP2929
+				eip7702Cost = params.WarmAccountAccessAmsterdam
 			} else {
 				evm.StateDB.AddAddressToAccessList(target)
 				eip7702Cost = coldCost

tests/transaction_test_util.go

@@ -125,6 +125,8 @@ func (tt *TransactionTest) Run() error {
 		{"Shanghai", true},
 		{"Cancun", true},
 		{"Prague", true},
+		{"Osaka", true},
+		{"Amsterdam", true},
 	} {
 		expected := tt.Result[testcase.name]
 		if expected == nil {