fix(eip8037): keep eip7702 reservoir refund out of gross tx state gas (#3633)

Per the spec, tx_state_gas = intrinsic_state_gas + execution_state_gas.
The EIP-7702 reservoir refund is added back to the state gas reservoir
at tx start, so it must not also be subtracted from the gross state gas
reported in the result.

Author: rakita

crates/handler/src/post_execution.rs

@@ -51,9 +51,12 @@ pub fn build_result_gas(gas: &Gas, init_and_floor_gas: InitialAndFloorGas) -> Re
     // negative on 0→x→0 restoration; at the top level, post-reconciliation it
     // is expected to be >= 0 and is clamped defensively before combining with
     // intrinsic state gas.
+    //
+    // Per the spec, tx_state_gas = intrinsic_state_gas + execution_state_gas.
+    // The EIP-7702 reservoir refund is added back to the reservoir budget at
+    // tx start; it does not reduce the gross state gas spent reported here.
     let state_gas = (gas.state_gas_spent().max(0) as u64)
-        .saturating_add(init_and_floor_gas.initial_state_gas)
-        .saturating_sub(init_and_floor_gas.eip7702_reservoir_refund);
+        .saturating_add(init_and_floor_gas.initial_state_gas);
 
     ResultGas::default()
         .with_total_gas_spent(