state: Implement EIP-6780 "SELFDESTRUCT"

Implement the EIP-6780 "SELFDESTRUCT only in same transaction".
https://eips.ethereum.org/EIPS/eip-6780

This EIP changes the functionality of the SELFDESTRUCT instruction.
The new functionality will be only to send all Ether in the account
to the beneficiary, except that the current behavior is preserved when
SELFDESTRUCT is called in the same transaction a contract was created.

test/state/account.hpp

@@ -53,6 +53,9 @@ struct Account
     /// or it is a newly created temporary account.
     bool erasable = false;
 
+    /// The account has been created in the current transaction.
+    bool just_created = false;
+
     evmc_access_status access_status = EVMC_ACCESS_COLD;
 
     [[nodiscard]] bool is_empty() const noexcept

test/state/host.cpp

@@ -100,12 +100,27 @@ size_t Host::copy_code(const address& addr, size_t code_offset, uint8_t* buffer_
 
 bool Host::selfdestruct(const address& addr, const address& beneficiary) noexcept
 {
-    // Touch beneficiary and transfer all balance to it.
-    // This may happen multiple times per single account as account's balance
-    // can be increased with a call following previous selfdestruct.
     auto& acc = m_state.get(addr);
-    m_state.touch(beneficiary).balance += acc.balance;
-    acc.balance = 0;  // Zero balance (this can be the beneficiary).
+    const auto balance = acc.balance;
+    auto& beneficiary_acc = m_state.touch(beneficiary);
+
+    if (m_rev >= EVMC_CANCUN && !acc.just_created)
+    {
+        // EIP-6780:
+        // "SELFDESTRUCT is executed in a transaction that is not the same
+        // as the contract calling SELFDESTRUCT was created"
+        acc.balance = 0;
+        beneficiary_acc.balance += balance;
+
+        // Return "selfdestruct not registered".
+        // In practice this affects only refunds before Cancun.
+        return false;
+    }
+
+    // Transfer may happen multiple times per single account as account's balance
+    // can be increased with a call following previous selfdestruct.
+    beneficiary_acc.balance += balance;
+    acc.balance = 0;  // Zero balance (this may be the beneficiary).
 
     // Mark the destruction if not done already.
     return !std::exchange(acc.destructed, true);
@@ -184,6 +199,8 @@ evmc::Result Host::create(const evmc_message& msg) noexcept
     if (m_rev >= EVMC_SPURIOUS_DRAGON)
         new_acc.nonce = 1;
 
+    new_acc.just_created = true;
+
     // Clear the new account storage, but keep the access status (from tx access list).
     // This is only needed for tests and cannot happen in real networks.
     for (auto& [_, v] : new_acc.storage) [[unlikely]]

test/state/state.cpp

@@ -254,11 +254,14 @@ std::variant<TransactionReceipt, std::error_code> transition(State& state, const
     if (rev >= EVMC_SPURIOUS_DRAGON)
         delete_empty_accounts(state);
 
-    // Set accounts and their storage access status to cold in the end of transition process
+    // Post-transaction clean-up.
+    // - Set accounts and their storage access status to cold.
+    // - Clear the "just created" account flag.
     for (auto& [addr, acc] : state.get_accounts())
     {
         acc.transient_storage.clear();
         acc.access_status = EVMC_ACCESS_COLD;
+        acc.just_created = false;
         for (auto& [key, val] : acc.storage)
         {
             val.access_status = EVMC_ACCESS_COLD;