eth/tracers: fix prestateTracer for EIP-6780 SELFDESTRUCT (#33050)

fix https://github.com/ethereum/go-ethereum/issues/33049

eth/tracers/internal/tracetest/testdata/prestate_tracer_with_diff_mode/suicide_cancun.json

@@ -0,0 +1,101 @@
+{
+  "context": {
+    "difficulty": "0",
+    "gasLimit": "8000000",
+    "miner": "0x0000000000000000000000000000000000000000",
+    "number": "1",
+    "timestamp": "1000",
+    "baseFeePerGas": "7"
+  },
+  "genesis": {
+    "alloc": {
+      "0xa94f5374fce5edbc8e2a8697c15331677e6ebf0b": {
+        "balance": "0x10000000000000000",
+        "nonce": "0",
+        "code": "0x",
+        "storage": {}
+      },
+      "0x1111111111111111111111111111111111111111": {
+        "balance": "0x0",
+        "nonce": "0",
+        "code": "0x",
+        "storage": {}
+      },
+      "0x2222222222222222222222222222222222222222": {
+        "balance": "0xde0b6b3a7640000",
+        "nonce": "1",
+        "code": "0x6099600155731111111111111111111111111111111111111111ff",
+        "storage": {
+          "0x0000000000000000000000000000000000000000000000000000000000000001": "0x000000000000000000000000000000000000000000000000000000000000abcd",
+          "0x0000000000000000000000000000000000000000000000000000000000000002": "0x0000000000000000000000000000000000000000000000000000000000001234"
+        }
+      }
+    },
+    "config": {
+      "chainId": 1,
+      "homesteadBlock": 0,
+      "eip150Block": 0,
+      "eip155Block": 0,
+      "eip158Block": 0,
+      "byzantiumBlock": 0,
+      "constantinopleBlock": 0,
+      "petersburgBlock": 0,
+      "istanbulBlock": 0,
+      "berlinBlock": 0,
+      "londonBlock": 0,
+      "mergeNetsplitBlock": 0,
+      "shanghaiTime": 0,
+      "cancunTime": 0,
+      "terminalTotalDifficulty": 0,
+      "terminalTotalDifficultyPassed": true
+    },
+    "difficulty": "0",
+    "extraData": "0x",
+    "gasLimit": "8000000",
+    "hash": "0x0000000000000000000000000000000000000000000000000000000000000000",
+    "miner": "0x0000000000000000000000000000000000000000",
+    "mixHash": "0x0000000000000000000000000000000000000000000000000000000000000000",
+    "nonce": "0x0000000000000000",
+    "number": "0",
+    "stateRoot": "0x0000000000000000000000000000000000000000000000000000000000000000",
+    "timestamp": "0"
+  },
+  "input": "0xf860800a830186a094222222222222222222222222222222222222222280801ba0c4829400221936e8016721406f84b4710ead5608f15c785a3cedc20a7aebaab2a033e8e6e12cc432098b5ce8a409691f977867249073a3fc7804e8676c4d159475",
+  "tracerConfig": {
+    "diffMode": true
+  },
+  "result": {
+    "pre": {
+      "0x2222222222222222222222222222222222222222": {
+        "balance": "0xde0b6b3a7640000",
+        "nonce": 1,
+        "code": "0x6099600155731111111111111111111111111111111111111111ff",
+        "codeHash": "0x701bdb1d43777a9304905a100f758955d130e09c8e86d97e3f6becccdc001048",
+        "storage": {
+          "0x0000000000000000000000000000000000000000000000000000000000000001": "0x000000000000000000000000000000000000000000000000000000000000abcd"
+        }
+      },
+      "0xa94f5374fce5edbc8e2a8697c15331677e6ebf0b": {
+        "balance": "0x10000000000000000"
+      }
+    },
+    "post": {
+      "0x0000000000000000000000000000000000000000": {
+        "balance": "0x2aed3"
+      },
+      "0x1111111111111111111111111111111111111111": {
+        "balance": "0xde0b6b3a7640000"
+      },
+      "0x2222222222222222222222222222222222222222": {
+        "balance": "0x0",
+        "storage": {
+          "0x0000000000000000000000000000000000000000000000000000000000000001": "0x0000000000000000000000000000000000000000000000000000000000000099"
+        }
+      },
+      "0xa94f5374fce5edbc8e2a8697c15331677e6ebf0b": {
+        "balance": "0xfffffffffff70e96",
+        "nonce": 1
+      }
+    }
+  }
+}

eth/tracers/native/prestate.go

@@ -131,7 +131,15 @@ func (t *prestateTracer) OnOpcode(pc uint64, opcode byte, gas, cost uint64, scop
 		addr := common.Address(stackData[stackLen-1].Bytes20())
 		t.lookupAccount(addr)
 		if op == vm.SELFDESTRUCT {
-			t.deleted[caller] = true
+			if t.chainConfig.IsCancun(t.env.BlockNumber, t.env.Time) {
+				// EIP-6780: only delete if created in same transaction
+				if t.created[caller] {
+					t.deleted[caller] = true
+				}
+			} else {
+				// Pre-EIP-6780: always delete
+				t.deleted[caller] = true
+			}
 		}
 	case stackLen >= 5 && (op == vm.DELEGATECALL || op == vm.CALL || op == vm.STATICCALL || op == vm.CALLCODE):
 		addr := common.Address(stackData[stackLen-2].Bytes20())