state: Charge the recipient creation before resolving the delegation

[chfast]

Follow the execution-specs order, where the recipient's NEW_ACCOUNT state-gas is charged before the delegation target of tx.to is resolved. The order is not observable: only a nonexistent recipient is charged and a delegated recipient has code, so it exists. The new assert pins the latter.

Peeled from #1733.

🤖 Generated with Claude Code

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 97.98%. Comparing base (d9e925a) to head (5029db7).

Additional details and impacted files

@@           Coverage Diff           @@
##           master    #1740   +/-   ##
=======================================
  Coverage   97.98%   97.98%           
=======================================
  Files         183      183           
  Lines       16856    16857    +1     
  Branches     3856     3856           
=======================================
+ Hits        16516    16517    +1     
  Misses        250      250           
  Partials       90       90           

Flag	Coverage Δ
eest-develop	81.77% <50.00%> (+<0.01%)	⬆️
eest-develop-gmp	25.88% <50.00%> (+<0.01%)	⬆️
eest-legacy	17.10% <33.33%> (-0.01%)	⬇️
eest-libsecp256k1	28.08% <50.00%> (+<0.01%)	⬆️
eest-stable	81.77% <50.00%> (+<0.01%)	⬆️
evmone-unittests	94.41% <100.00%> (+<0.01%)	⬆️

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Components	Coverage Δ
core	95.95% <100.00%> (+<0.01%)	⬆️
tooling	94.29% <ø> (ø)
tests	99.81% <ø> (ø)

Files with missing lines	Coverage Δ
test/state/state.cpp	98.66% <100.00%> (+<0.01%)	⬆️

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[codspeed]

Merging this PR will improve performance by 2.71%

⚠️ Different runtime environments detected

Some benchmarks with significant performance changes were compared across different runtime environments,
which may affect the accuracy of the results.

Open the report in CodSpeed to investigate

⚡ 1 improved benchmark
✅ 898 untouched benchmarks

Performance Changes

	Benchmark	BASE	HEAD	Efficiency
⚡	baseline/analyse/main/sha1_shifts	11.5 µs	11.2 µs	+2.71%

Tip

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_{Comparing state/recipient-charge-first (5029db7) with master (d9e925a)}

[Copilot]

Copilot review overview

🟢 Approval recommended

The focused ordering change matches the stated execution semantics without introducing observable regressions.

Review effort: Balanced
Findings: None

What changed in this PR

Reorders EIP-8037 recipient-creation charging to match execution-specs before delegation resolution.

Changes:

• Moves NEW_ACCOUNT state-gas charging before delegation lookup.
• Asserts that delegated recipients exist.

File	Description
test/​state/​state.cpp	Reorders top-level state-gas charging and pins the delegation invariant.

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