Check for empty accounts in code delegation processor

[daniellehrner]

PR description

EIP-7523 enforces that no new empty accounts can be added to the trie. On mainnet all empty accounts have been made non-empty be sending them at least 1 wei. But there might be other chains that didn't do the same and empty accounts might still exist.

Because of that we need to explicitely check fort them in the delegation processor, before processing an authorization.

Fixed Issue(s)

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• Checked out our contribution guidelines?
• Considered documentation and added the doc-change-required label to this PR if updates are required.
• Considered the changelog and included an update if required.
• For database changes (e.g. KeyValueSegmentIdentifier) considered compatibility and performed forwards and backwards compatibility tests

Locally, you can run these tests to catch failures early:

• spotless: ./gradlew spotlessApply
• unit tests: ./gradlew build
• acceptance tests: ./gradlew acceptanceTest
• integration tests: ./gradlew integrationTest
• reference tests: ./gradlew ethereum:referenceTests:referenceTests
• hive tests: Engine or other RPCs modified?

[matkt]

I feel that maybe this change can impact BAL tracking @mirgee ?

[mirgee]

We should add optional CI check to know for sure.

[daniellehrner]

The problem is that there can be empty accounts in the trie, not on mainnet, but on other chains, like rollups this might be an issue. This behaviour is consistent with what Geth and Nethermind are doing in case of empty accounts.