accounts/abi: fix MakeTopics mutation of big.Int inputs (#30785)

However, it also changed the behavior of the function from just
_reading_ the input `*big.Int` via `Bytes()`, to leveraging
`big.U256Bytes` which is documented as being _destructive_:

This change updates `MakeTopics` to not mutate the original, and
also applies the same change in signer/core/apitypes.

accounts/abi/topics.go

@@ -42,7 +42,7 @@ func MakeTopics(query ...[]interface{}) ([][]common.Hash, error) {
 			case common.Address:
 				copy(topic[common.HashLength-common.AddressLength:], rule[:])
 			case *big.Int:
-				copy(topic[:], math.U256Bytes(rule))
+				copy(topic[:], math.U256Bytes(new(big.Int).Set(rule)))
 			case bool:
 				if rule {
 					topic[common.HashLength-1] = 1

accounts/abi/topics_test.go

@@ -149,6 +149,23 @@ func TestMakeTopics(t *testing.T) {
 			}
 		})
 	}
+
+	t.Run("does not mutate big.Int", func(t *testing.T) {
+		t.Parallel()
+		want := [][]common.Hash{{common.HexToHash("ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff")}}
+
+		in := big.NewInt(-1)
+		got, err := MakeTopics([]interface{}{in})
+		if err != nil {
+			t.Fatalf("makeTopics() error = %v", err)
+		}
+		if !reflect.DeepEqual(got, want) {
+			t.Fatalf("makeTopics() = %v, want %v", got, want)
+		}
+		if orig := big.NewInt(-1); in.Cmp(orig) != 0 {
+			t.Fatalf("makeTopics() mutated an input parameter from %v to %v", orig, in)
+		}
+	})
 }
 
 type args struct {