Update EIP-7748: address special case of eip-7610 accounts

Merged by EIP-Bot.

Author: gballet

EIPS/eip-7748.md

@@ -144,7 +144,13 @@ def conversion_move_to_next_account(state: State):
     else:
         # Move to the next account
         state._conversion_curr_account.address = address
-        state._conversion_curr_account.phase = StoragePhase("0x00")
+        curacc = state._conversion_curr_account
+
+        # Skip translating storage if the account has an empty code hash.
+        if curacc.nonce == 0 and len(curacc.code) == 0 and curacc.state_root != empty_state_root:
+            state._conversion_curr_account.phase = AccountDataPhase()
+        else:
+            state._conversion_curr_account.phase = StoragePhase("0x00")
 
 # Modified function: add new only_if_empty optional parameter.
 def set_storage(
@@ -242,6 +248,16 @@ If an account has code, this is chunked and inserted in the VKT in one go. An al
 
 We decided to not do this to reduce the algorithm complexity. Considering the current maximum code size, the worst case scenario for a block could overflow the `CONVERSION_STRIDE` limit by 24k/31~=793 units.
 
+### Deletion of [EIP-7610](./eip-7610.md) accounts
+
+EIP-7610 mentions the existence of 28 accounts that have:
+
+ * a nonce of 0,
+ * no code
+ * a non-empty storage tree
+
+These storage slots are to be ommitted from the conversion process, as they can not be accessed.
+
 ### Expected time for the conversion to finish
 
 TODO: We have an estimation, but it might be worth recalculating it closer to the proposed fork having a more up to date state size estimate.