feat(tests): port TouchToEmptyAccountRevert legacy tests

[chfast]

🗒️ Description

• Port 6 legacy TouchToEmptyAccountRevert static tests for EIP-161 empty account cleanup
• 3 test functions × 2 parametrized target balance variants (empty/funded):
  • test_touch_empty_account_call_chain: zero-value CALL through a call chain
  • test_touch_empty_account_call_then_oog: direct CALL + OOG sub-call
  • test_touch_empty_account_selfdestruct_then_oog: SELFDESTRUCT touch + OOG sub-call
• Valid from Istanbul to London (EIP-161 applies, pre-EIP-1559)

🔗 Related Issues or PRs

Closes #2174

✅ Checklist

• All: Ran fast tox checks to avoid unnecessary CI fails, see also Code Standards and Enabling Pre-commit Checks:

  uvx tox -e static

• All: PR title adheres to the repo standard - it will be used as the squash commit message and should start type(scope):.
• All: Considered updating the online docs in the ./docs/ directory.
• All: Set appropriate labels for the changes (only maintainers can apply labels).
• Tests: Ran mkdocs serve locally and verified the auto-generated docs for new tests in the Test Case Reference are correctly formatted.
• Tests: For PRs implementing a missed test case, update the post-mortem document to add an entry the list.
• Ported Tests: All converted JSON/YML tests from ethereum/tests or tests/static have been assigned @ported_from marker.

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 85.73%. Comparing base (446eabf) to head (97b54c0).
⚠️ Report is 1 commits behind head on forks/amsterdam.

Additional details and impacted files

@@               Coverage Diff                @@
##           forks/amsterdam    #2388   +/-   ##
================================================
  Coverage            85.73%   85.73%           
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  Files                  599      599           
  Lines                36916    36916           
  Branches              3771     3771           
================================================
  Hits                 31650    31650           
  Misses                4604     4604           
  Partials               662      662           

Flag	Coverage Δ
unittests	85.73% <ø> (ø)

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[felix314159]

Ready for review or still in draft?

[chfast]

Ready for review or still in draft?

Ready now.

[marioevz]

Some comments, thanks!

[marioevz]

I'm now thinking that this empty_account name could be misleading. We are not placing an account with all fields set to zero in the pre-state, as one might expect an empty account to be, rather the returned address is an address that is nowhere in the pre-state.

Perhaps pre.nonexistent_address() is a better name.

I don't think we currently can put an actual empty account in the pre-state, but after looking at the original static tests, it doesn't try to put an empty account either, so it might be ok?

[chfast]

It looks I moved too fast with these tests, sorry. The main point I need precise this scenario which is not covered in evmone by EEST: there is an empty account in the pre-state, it is touched during execution, then this touch is reverted and the account is not deleted in the end.

I identified only this legacy test (from legacytests repo) coverts it. Now I understand why: this test is filled for Paris+ only in EEST.

Can I create completely empty account in the pre-state pre-Paris?

[marioevz]

So, afaik:

• The test framework has a check to disallow empty accounts in the pre-allocation (but we can workaround this depending on the next point)
• I'm not sure if the same check exists on the EELS side in one or multiple forks, perhaps @SamWilsn or @gurukamath know
• If not possible, this might be one reason why we would not be able to delete legacy-tests, cc @danceratopz

[chfast]

I will investigate this.

[marioevz]

Need to add pytest.mark.pre_alloc_mutable due to this line.

[marioevz]

Another comment is that these files should be deleted in this PR:

tests/static/state_tests/stRevertTest/TouchToEmptyAccountRevert2_ParisFiller.json
tests/static/state_tests/stRevertTest/TouchToEmptyAccountRevert3_ParisFiller.json
tests/static/state_tests/stRevertTest/TouchToEmptyAccountRevert_ParisFiller.json