Implements spec change https://github.com/ethereum/EIPs/pull/11807
This PR resolves the conflict between the EIP-7928 and EIP-8037.
Specifically in contract deployment, EIP-7928 requires to not resolve
the deployed account until it's accessed, while in EIP-8037, the early
access is required to determine if the account-creation should
be charged or not.
This PR addresses this conflict by changing the EIP-8037 a bit,
unconditionally charge the account creation in CREATE Family
(CreateTx, Create/Create2 opcode) and refunds the associated
gas cost if the account creation doesn't happen ultimately.
Checkout https://hackmd.io/@bFEBbZiVSAO0IURh9qzEFg/BJmFYqCeGl for more
details
What's more, now the LIFO mechanism is used for refilling the state cost
in frame revert, frame halt, state opcode refunds.
