state: Only mark touch of empty accounts

If an account is being touched but is not empty it doesn't make sense
to mark it as touched. Touching only affects deleting empty accounts
but an account cannot become empty later during transaction execution
(except for selfdestruct, but this is tracked separately).

When executing all state tests from https://github.com/ethereum/tests,
this optimization reduces number of registered touch events by 99.2%
(from 1673250 to 13806) and number of reverted touch events by 99.7%
(from 1345463 to 401).

Moreover, considering current Mainnet status and
[EIP-7523: Empty accounts deprecation](https://eips.ethereum.org/EIPS/eip-7523)
empty accounts cannot be encountered after the Paris revision.
Therefore, this change total disables unnecessary touch handling
in current PoS networks.

test/state/state.cpp

@@ -103,8 +103,8 @@ Account& State::get_or_insert(const address& addr, Account account)
 
 Account& State::touch(const address& addr)
 {
-    auto& acc = get_or_insert(addr);
-    if (!acc.erasable)
+    auto& acc = get_or_insert(addr, {.erasable = true});
+    if (!acc.erasable && acc.is_empty())
     {
         acc.erasable = true;
         m_journal.emplace_back(JournalTouched{addr});