feat(tests): EIP-8037 spilled NEW_ACCOUNT gas consumed on caller halt

[chfast]

🗒️ Description

Cover EIP-8037's handling of a spilled NEW_ACCOUNT state-gas charge when the calling frame fails, a gap with no prior hand-written fixture.

• consumed_on_caller_halt: a value CALL charges NEW_ACCOUNT in the caller frame (spilling into gas_left with an empty reservoir), then the caller hits INVALID. Parametrized over in-cap/over-cap reservoir and two child outcomes: a new account (CALL succeeds) and a gas-starved precompile (CALL fails, exercising the child-failure refund path). gas_used equals gas_limit (in-cap) or the EIP-7825 cap (over-cap).
• returned_on_caller_revert: same setup ending in REVERT; the charge is refilled LIFO and refunded, so gas_used is the regular-execution cost, the same in-cap and over-cap.

Also correct the module docstring: on an exceptional halt the spilled portion stays consumed as regular gas (only the reservoir-funded portion is restored to the reservoir).

🔗 Related Issues or PRs

N/A.

✅ Checklist

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

  just 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 93.22%. Comparing base (3f888bc) to head (67fe685).

Additional details and impacted files

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##           forks/amsterdam    #3061   +/-   ##
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  Coverage            93.22%   93.22%           
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  Files                  624      624           
  Lines                36926    36926           
  Branches              3377     3377           
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  Hits                 34424    34424           
  Misses                1708     1708           
  Partials               794      794           

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unittests	93.22% <ø> (ø)

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