[Beyond EVM] Updateing StateDB createAccount behaviour to match Geth's latest version

[ramtinms]

This PR updates the StateDB createAccount behaviour to match Geth's latest version:
When createAccount is called we check if an account exists,

• if yes we need to flag the old account for destruction, clear the data, and transfer balance
• yet the balance for destructed account has to be loaded from somewhere else that's why we check the account for destruction flag as well.

This is the current logic in the Geth code. Note that the EIP about selfDestruct explains the behaviour of the solidity code not necessarily the behaviour of the StateDB. for example a selfDestruction in the code might just check if account exist and call createAccount.

[codecov-commenter]

Codecov Report

Attention: 9 lines in your changes are missing coverage. Please review.

Comparison is base (b384458) 54.50% compared to head (d908c60) 56.10%.

Files	Patch %	Lines
fvm/evm/emulator/state/delta.go	50.00%	6 Missing and 3 partials ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #5212      +/-   ##
==========================================
+ Coverage   54.50%   56.10%   +1.59%     
==========================================
  Files         839      967     +128     
  Lines       80488    92899   +12411     
==========================================
+ Hits        43873    52120    +8247     
- Misses      33502    36858    +3356     
- Partials     3113     3921     +808     

Flag	Coverage Δ
unittests	56.10% <50.00%> (+1.59%)	⬆️

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