✨ feat(tests): EIP-7928 coinbase test cases (ethereum#2294)

Co-authored-by: raxhvl <raxhvl@users.noreply.github.com>

Author: raxhvl

tests/amsterdam/eip7928_block_level_access_lists/test_cases.md

@@ -58,3 +58,5 @@
 | `test_bal_invalid_complex_corruption` | Verify clients reject blocks with multiple BAL corruptions | Alice calls contract with storage writes; BAL has multiple issues: wrong account, missing nonce, wrong storage value | Block **MUST** be rejected with `INVALID_BLOCK_ACCESS_LIST` exception. Clients **MUST** detect any corruption regardless of other issues. | ✅ Completed |
 | `test_bal_invalid_missing_account` | Verify clients reject blocks with missing required account entries in BAL | Alice sends transaction to Bob; BAL modifier removes Bob's account entry (recipient should be included) | Block **MUST** be rejected with `INVALID_BLOCK_ACCESS_LIST` exception. Clients **MUST** validate all accessed accounts are present. | ✅ Completed |
 | `test_bal_invalid_balance_value` | Verify clients reject blocks with incorrect balance values in BAL | Alice sends value to Bob; BAL modifier changes balance to incorrect value | Block **MUST** be rejected with `INVALID_BLOCK_ACCESS_LIST` exception. Clients **MUST** validate balance change values match actual state transitions. | ✅ Completed |
+| `test_bal_empty_block_no_coinbase` | Verify BAL correctly handles empty blocks without including coinbase | Block with 0 transactions, no withdrawals. System contracts may perform operations (EIP-2935 parent hash, EIP-4788 beacon root if active). | BAL **MUST NOT** include the coinbase/fee recipient (receives no fees). BAL **MAY** include system contract addresses (EIP-2935 `HISTORY_STORAGE_ADDRESS`, EIP-4788 `BEACON_ROOTS_ADDRESS`) with `storage_changes` at `tx_index=0` (pre-execution system operations). Maximum 4 system contract addresses if all active. | 🟡 Planned |
+| `test_bal_empty_block_withdrawal_to_coinbase` | Verify BAL includes coinbase when it receives EIP-4895 withdrawal even in empty block | Block with 0 transactions but contains EIP-4895 withdrawal(s) with coinbase as recipient. System contracts may perform operations. | BAL **MUST** include coinbase with `balance_changes` at `tx_index=1` (post-execution: len(txs)+1 = 0+1). BAL **MAY** include system contract addresses with `storage_changes` at `tx_index=0` (pre-execution system operations). This confirms that coinbase inclusion depends on actual state changes, not transaction presence. | 🟡 Planned |