fix: enable setting sequence (nonce) for module account (#10536)

## Description

Closes #10538 


---

### 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 `docs:` prefix in the PR title
- [ ] targeted the correct branch (see [PR Targeting](https://github.com/cosmos/cosmos-sdk/blob/master/CONTRIBUTING.md#pr-targeting))
- [ ] provided a link to the relevant issue or specification
- [ ] followed the [documentation writing guidelines](https://github.com/cosmos/cosmos-sdk/blob/master/docs/DOC_WRITING_GUIDELINES.md)
- [ ] 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 `docs:` prefix in the PR title
- [ ] confirmed all author checklist items have been addressed 
- [ ] confirmed that this PR only changes documentation
- [ ] reviewed content for consistency
- [ ] reviewed content for thoroughness
- [ ] reviewed content for spelling and grammar
- [ ] tested instructions (if applicable)

CHANGELOG.md

@@ -153,13 +153,14 @@ Ref: https://keepachangelog.com/en/1.0.0/
 * [\#10184](https://github.com/cosmos/cosmos-sdk/pull/10184) Fixed CLI tx commands to no longer explicitly require the chain-id flag as this value can come from a user config.
 * [\#10239](https://github.com/cosmos/cosmos-sdk/pull/10239) Fixed x/bank/044 migrateDenomMetadata.
 * (x/upgrade) [\#10189](https://github.com/cosmos/cosmos-sdk/issues/10189) Removed potential sources of non-determinism in upgrades
-* [\#10258](https://github.com/cosmos/cosmos-sdk/issues/10258) Fixes issue related to segmentaiton fault on mac m1 arm64
+* [\#10258](https://github.com/cosmos/cosmos-sdk/issues/10258) Fixes issue related to segmentation fault on mac m1 arm64
 * [\#10466](https://github.com/cosmos/cosmos-sdk/issues/10466) Fixes error with simulation tests when genesis start time is randomly created after the year 2262
 * [\#10394](https://github.com/cosmos/cosmos-sdk/issues/10394) Fixes issue related to grpc-gateway of account balance by
   ibc-denom.
 
 ### State Machine Breaking
 
+* [\#10536](https://github.com/cosmos/cosmos-sdk/pull/10536]) Enable `SetSequence` for `ModuleAccount`.
 * (x/staking) [#10254](https://github.com/cosmos/cosmos-sdk/pull/10254) Instead of using the shares to determine if a delegation should be removed, use the truncated (token) amount.
 * (store) [#10247](https://github.com/cosmos/cosmos-sdk/pull/10247) Charge gas for the key length in gas meter.
 * (store) [#10218](https://github.com/cosmos/cosmos-sdk/pull/10218) Charge gas even when there are no entries while seeking.

x/auth/types/account.go

@@ -218,11 +218,6 @@ func (ma ModuleAccount) SetPubKey(pubKey cryptotypes.PubKey) error {
 	return fmt.Errorf("not supported for module accounts")
 }
 
-// SetSequence - Implements AccountI
-func (ma ModuleAccount) SetSequence(seq uint64) error {
-	return fmt.Errorf("not supported for module accounts")
-}
-
 // Validate checks for errors on the account fields
 func (ma ModuleAccount) Validate() error {
 	if strings.TrimSpace(ma.Name) == "" {
@@ -265,7 +260,6 @@ func (ma ModuleAccount) MarshalYAML() (interface{}, error) {
 		Name:          ma.Name,
 		Permissions:   ma.Permissions,
 	})
-
 	if err != nil {
 		return nil, err
 	}