Fix bug different hashes same tx seq vs occ

[alrevuelta]

• This PR adds a new failing test where sequential execution does not match OCC due to a different ChangeSet being produced. It also includes a potential fix.
• When the coinbase account sends a transaction in its own block, it pays the gas fee for that tx and, because it's the coinbase (and sei doesn't burn the base fee) that same fee is credited back to it. With no other balance movement its balance nets back to the starting value.
• On that net-zero balance, sequential still emits a Balance change (it force-emits any address that received a fee credit), while OCC omits it (final balance equals the block base). The applied state is identical seq vs OCC, but the emitted ChangeSet is not.
• This can produce a serial-vs-parallel invariant break. It does not change any hash today (balances aren't folded into the lattice hash afaik) but once they do, it believe it will.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 58.46%. Comparing base (46671fb) to head (bd1ffc2).
⚠️ Report is 19 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #3938      +/-   ##
==========================================
- Coverage   59.51%   58.46%   -1.05%     
==========================================
  Files        2326     2225     -101     
  Lines      198890   187794   -11096     
==========================================
- Hits       118367   109803    -8564     
+ Misses      69279    67617    -1662     
+ Partials    11244    10374     -870     

Flag	Coverage Δ
sei-chain-pr	86.54% <100.00%> (?)
sei-db	?
sei-db-state-db	?

Flags with carried forward coverage won't be shown. Click here to find out more.

Files with missing lines	Coverage Δ
giga/evmonly/state_db.go	88.75% <100.00%> (-0.02%)	⬇️

... and 101 files with indirect coverage changes

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