feat(tests): EIP-8037 CREATE-tx collision refunds state-gas reservoir

[chfast]

🗒️ Description

Add test_create_tx_collision_refunds_reservoir: a depth-0 CREATE-tx with gas_limit > TX_MAX_GAS_LIMIT that collides at the deterministic CREATE address. The existing collision test uses gas_limit near the intrinsic, so the state-gas reservoir is empty and the reservoir-preservation path is untested.

Block-level gas_used is the same under both buggy and correct behaviors; the sender's post-balance is the discriminator. A buggy implementation that drops the reservoir on collision overcharges the sender by reservoir * gas_price.

🔗 Related Issues or PRs

N/A.

✅ Checklist

• All: Ran fast static checks to avoid unnecessary CI fails, see also Code Standards and Enabling Pre-commit Checks:

  just static

• All: PR title adheres to the repo standard - it will be used as the squash commit message and should start type(scope):.
• All: Considered updating the online docs in the ./docs/ directory.
• All: Set appropriate labels for the changes (only maintainers can apply labels).
• Tests: Ran mkdocs serve locally and verified the auto-generated docs for new tests in the Test Case Reference are correctly formatted.
• Tests: For PRs implementing a missed test case, update the post-mortem document to add an entry the list.
• Ported Tests: All converted JSON/YML tests from ethereum/tests or tests/static have been assigned @ported_from marker.

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