Vesting account creation fails if the proto account type is not a BaseAccount

[fedekunze]

Summary of Bug

This line fails if the proto base account defined in the application is not a BaseAccount:

https://github.com/cosmos/cosmos-sdk/blob/main/x/auth/vesting/msg_server.go#L138-L143

Needs to be changed to

	baseAcc := authtypes.NewBaseAccountWithAddress(to)
	lockedAcc := sdkvesting.NewPermanentLockedAccount(baseAcc, msg.Amount) // or other vesting account type
	// set the new account sequence
	acc := ak.NewAccount(ctx, lockedAcc)
	ak.SetAccount(ctx, acc)

Version

main, latest (v0.46 rcs and < v0.45)

Steps to Reproduce

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[alexanderbez]

@fedekunze See a relevant PR that was recently made by the CRO team: #12154

We should probably adopt this for all the handlers, no?