feat: upgrade to SDK v0.47

[facundomedica]

Description

Replaces #2144 which contained unsigned commits

---

Author Checklist

All items are required. Please add a note to the item if the item is not applicable and
please add links to any relevant follow up issues.

I have...

• included the correct type prefix in the PR title
• added ! to the type prefix if API or client breaking change
• added appropriate labels to the PR
• targeted the correct branch (see PR Targeting)
• provided a link to the relevant issue or specification
• added a changelog entry to CHANGELOG.md
• included comments for documenting Go code
• updated the relevant documentation or specification
• reviewed "Files changed" and left comments if necessary
• confirmed all CI checks have passed

Reviewers Checklist

All items are required. Please add a note if the item is not applicable and please add
your handle next to the items reviewed if you only reviewed selected items.

I have...

• confirmed the correct type prefix in the PR title
• confirmed all author checklist items have been addressed
• reviewed state machine logic
• reviewed API design and naming
• reviewed documentation is accurate
• reviewed tests and test coverage
• manually tested (if applicable)

[codecov]

Codecov Report

Merging #2299 (0e49e71) into main (7f05ad4) will decrease coverage by 4.89%.
Report is 270 commits behind head on main.
The diff coverage is 66.20%.

@@            Coverage Diff             @@
##             main    #2299      +/-   ##
==========================================
- Coverage   75.38%   70.50%   -4.89%     
==========================================
  Files         100      170      +70     
  Lines        8025    12877    +4852     
==========================================
+ Hits         6050     9079    +3029     
- Misses       1589     3195    +1606     
- Partials      386      603     +217     

Files	Coverage Δ
ante/ante.go	66.66% <100.00%> (+18.45%)	⬆️
ante/fee.go	80.00% <100.00%> (+1.64%)	⬆️
ante/spam_prevention.go	75.92% <ø> (ø)
app/inflation/inflation.go	100.00% <100.00%> (ø)
app/upgradev3/migrations.go	85.71% <ø> (+7.45%)	⬆️
util/coin/utoken.go	100.00% <100.00%> (ø)
util/ibc/ibc.go	58.82% <ø> (ø)
util/sdkutil/events.go	0.00% <ø> (ø)
x/incentive/client/tests/suite.go	100.00% <ø> (ø)
x/incentive/client/tests/tests.go	100.00% <ø> (ø)
... and 41 more

... and 100 files with indirect coverage changes