ledger: fix duplicate empty rows for suspended accounts

[algorandskiy]

Summary

There is a discrepancy on how ledger stores base accounts and derived online accounts history.
In case of suspended account there is a "new" combination of status=offline and non-empty voting data that caused extra rows creation in online accounts table.

Test Plan

Added a unit test

[Copilot]

Pull Request Overview

This PR fixes an issue with duplicate empty rows being created for suspended accounts in the online accounts table. Main changes include adding a new test (TestOnlineAccountsSuspended) to verify the fix and updating the condition in onlineAccountsNewRoundImpl to prevent extra insertions for suspended accounts.

Reviewed Changes

Copilot reviewed 2 out of 2 changed files in this pull request and generated 1 comment.

File	Description
ledger/acctdeltas_test.go	Adds a new test to check that suspended accounts do not get extra rows
ledger/acctdeltas.go	Updates conditional logic to use newStatus instead of empty voting data check

[cce]

follow-up to #6295

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 51.59%. Comparing base (c95bb50) to head (d60a5c3).
Report is 2 commits behind head on master.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #6314      +/-   ##
==========================================
- Coverage   51.60%   51.59%   -0.01%     
==========================================
  Files         649      649              
  Lines       87048    87048              
==========================================
- Hits        44917    44911       -6     
- Misses      39269    39270       +1     
- Partials     2862     2867       +5     

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