core/vm: disable the value transfer in syscall (ethereum#33741)

In src/ethereum/forks/amsterdam/vm/interpreter.py:299-304, the caller
address is
only tracked for block level accessList when there's a value transfer:

```python
if message.should_transfer_value and message.value != 0:  
    # Track value transfer  
    sender_balance = get_account(state, message.caller).balance  
    recipient_balance = get_account(state, message.current_target).balance  

    track_address(message.state_changes, message.caller)  # Line 304
```

Since system transactions have should_transfer_value=False and value=0, 
this condition is never met, so the caller (SYSTEM_ADDRESS) is not
tracked.

This condition is applied for the syscall in the geth implementation,
aligning with the spec of EIP7928.

---------

Co-authored-by: Felix Lange <fjl@twurst.com>

Author: rjl493456442

core/vm/evm.go

@@ -245,13 +245,14 @@ func (evm *EVM) Call(caller common.Address, addr common.Address, input []byte, g
 	if evm.depth > int(params.CallCreateDepth) {
 		return nil, gas, ErrDepth
 	}
-	// Fail if we're trying to transfer more than the available balance
-	if !value.IsZero() && !evm.Context.CanTransfer(evm.StateDB, caller, value) {
+	syscall := isSystemCall(caller)
+
+	// Fail if we're trying to transfer more than the available balance.
+	if !syscall && !value.IsZero() && !evm.Context.CanTransfer(evm.StateDB, caller, value) {
 		return nil, gas, ErrInsufficientBalance
 	}
 	snapshot := evm.StateDB.Snapshot()
 	p, isPrecompile := evm.precompile(addr)
-
 	if !evm.StateDB.Exist(addr) {
 		if !isPrecompile && evm.chainRules.IsEIP4762 && !isSystemCall(caller) {
 			// Add proof of absence to witness
@@ -275,8 +276,12 @@ func (evm *EVM) Call(caller common.Address, addr common.Address, input []byte, g
 		}
 		evm.StateDB.CreateAccount(addr)
 	}
-	evm.Context.Transfer(evm.StateDB, caller, addr, value)
-
+	// Perform the value transfer only in non-syscall mode.
+	// Calling this is required even for zero-value transfers,
+	// to ensure the state clearing mechanism is applied.
+	if !syscall {
+		evm.Context.Transfer(evm.StateDB, caller, addr, value)
+	}
 	if isPrecompile {
 		ret, gas, err = RunPrecompiledContract(p, input, gas, evm.Config.Tracer)
 	} else {
@@ -302,7 +307,6 @@ func (evm *EVM) Call(caller common.Address, addr common.Address, input []byte, g
 			if evm.Config.Tracer != nil && evm.Config.Tracer.OnGasChange != nil {
 				evm.Config.Tracer.OnGasChange(gas, 0, tracing.GasChangeCallFailedExecution)
 			}
-
 			gas = 0
 		}
 		// TODO: consider clearing up unused snapshots: