execution: less taxing fix for Chiado re-exec (#19070)

Less taxing than #18846. An alternative to #18918

Author: yperbasis

execution/state/intra_block_state.go

@@ -1048,6 +1048,13 @@ func (sdb *IntraBlockState) refreshVersionedAccount(addr accounts.Address, readA
 // SubBalance subtracts amount from the account associated with addr.
 // DESCRIBED: docs/programmers_guide/guide.md#address---identifier-of-an-account
 func (sdb *IntraBlockState) SubBalance(addr accounts.Address, amount uint256.Int, reason tracing.BalanceChangeReason) error {
+	if amount.IsZero() && addr != params.SystemAddress {
+		// We skip this early exit if the sender is the system address
+		// because Gnosis has a special logic to create an empty system account
+		// even after Spurious Dragon (see PR 5645 and Issue 18276).
+		return nil
+	}
+
 	prev, wasCommited, _ := sdb.getBalance(addr)
 
 	if dbg.TraceTransactionIO && (sdb.trace || dbg.TraceAccount(addr.Handle())) {