Update EIP-8038: Preliminary Accounting Changes

[Helkomine]

This update introduces a set of revised accounting mechanisms while preserving the opcode pricing values previously established by EIP-8038:

• Warm access costs are split into WARM_ACCESS and LOW_WARM_ACCESS to more accurately reflect the cost of warm state accesses. WARM_ACCESS represents the cost associated with handling potential REVERT paths, while LOW_WARM_ACCESS represents the cost of read-only operations.
• Warm-access charges are moved into the base opcode cost. This mandatory cost covers cache operation and revert handling for every invocation. Cold-access charges are treated separately and are only the cost of making state available to execution. Consequently, charging rules of the form COLD_ACCOUNT_ACCESS or WARM_ACCESS become WARM_ACCESS + surcharge COLD_ACCOUNT_ACCESS
• A new counter, state_access_gas_reservoir, is introduced to replace the refund counter removed by EIP-7778. Its design is analogous to the state_gas_reservoir mechanism introduced by EIP-8037.
• Two new global sets, balance_updated and account_updated, are introduced to track account update status more precisely. These sets enable refund accounting for account modifications (CREATE*, *CALL) in a manner analogous to SSTORE.
• Operations such as CREATE* and *CALL with transfer value are charged pessimistically. The maximum state-access charge is paid upfront and may subsequently be refunded when entering the corresponding execution frame if the required conditions are satisfied.

[eth-bot]

File EIPS/eip-8038.md

Requires 1 more review from Authors: @adietrichs, @misilva73, @weiihann