fix: Parity state diff when creating SC with balance

[ZzPoLariszZ]

Problem

The inconsistent problem in analysing the Parity state difference of a transaction
which includes creating a smart contract that already has a balance.

Reproducible Example

With the latest version reth v1.0.3, using trace_replayTransaction() and stateDiff to trace
the transaction 0x40926f14808e7217827e8ff9492d15d68d84edae76f71db5ab8c70a5664f4720

curl http://localhost:8545 \
  -X POST \
  -H "Content-Type: application/json" \
  --data '{"method":"trace_replayTransaction","params":["0x40926f14808e7217827e8ff9492d15d68d84edae76f71db5ab8c70a5664f4720",["stateDiff"]],"id":1,"jsonrpc":"2.0"}'  

The state difference of the newly created smart contract 0xc2d517963c616ee780e833a5318413242a790f08

From Reth

"0xc2d517963c616ee780e833a5318413242a790f08": {
        "balance": {
          "+": "0x0"
        },
        "code": {
          "+": "0x363d3d373d3d3d363d73059ffafdc6ef594230de44f824e2bd0a51ca5ded5af43d82803e903d91602b57fd5bf3"
        },
        "nonce": {
          "+": "0x1"
        },
        "storage": {
          "0x0000000000000000000000000000000000000000000000000000000000000000": {
            "+": "0x000000000000000000000000a733309058d5eefaf9162e10d50efd44472105f3"
          }
        }
      },

From Etherscan and QuickNode

"0xc2d517963c616ee780e833a5318413242a790f08": {
        "balance": {
          "*": {
            "from": "0xc7831f1bdb4400",
            "to": "0x0"
          }
        },
        "code": {
          "*": {
            "from": "0x",
            "to": "0x363d3d373d3d3d363d73059ffafdc6ef594230de44f824e2bd0a51ca5ded5af43d82803e903d91602b57fd5bf3"
          }
        },
        "nonce": {
          "*": {
            "from": "0x0",
            "to": "0x1"
          }
        },
        "storage": {
          "0x0000000000000000000000000000000000000000000000000000000000000000": {
            "*": {
              "from": "0x0000000000000000000000000000000000000000000000000000000000000000",
              "to": "0x000000000000000000000000a733309058d5eefaf9162e10d50efd44472105f3"
            }
          }
        }
      },

Reason

The smart contract 0xc2d517963c616ee780e833a5318413242a790f08 is created in Tx#1 in Block 15,305,803;
however, it received around 0.056 ETH in Tx#0 in Block 15,305,797. Therefore, it has a balance when it is created.

Solution

Additionally check whether the account has a balance or not when it is created during the transaction.

[mattsse]

ty!

only have doc nits

[mattsse]

this doc is no longer relevant if we always reload it in L487, can be removed or moved to L487 and rephrased

[mattsse]

swap lines