test(tests): extend BALs coverage

[fselmo]

🗒️ Description

This branch closes BAL coverage gaps that surfaced while drafting the EIP-7928 testing checklist (subsequent PR) and resolves #1910 along the way. The goal here is to get closer to full BAL coverage ahead of the checklist.

• first commit: SELFDESTRUCT-to-coinbase across same-tx and pre-deploy, parent-revert state-access demotion across SSTORE/SLOAD/BALANCE/EXTCODESIZE, and SELFDESTRUCT inside a reverting sub-call.
• closes EIP-7928: parametrize memory for CALL gas boundaries #1910 (second commit): the 9 CALL/CALLCODE/DELEGATECALL/STATICCALL OOG tests now parametrize args_size and ret_size independently, so gas-boundary divergences are caught in either direction instead of only when both grow together.
• Insufficient-funds boundaries (third commit): a combined outer-REVERT + inner-insufficient-funds test (CALL and CREATE) for the write-demotion ↔ failed-CALL-target-warmed interaction, plus EIP-7928-gated BAL expectations layered onto three existing cross-fork tests (EIP-7708 CALL/CALLCODE no-log, EIP-2929 CREATE cold-warming, frontier CALL early revert).

✅ Checklist

• All: Ran fast static checks to avoid unnecessary CI fails, see also Code Standards and Enabling Pre-commit Checks:

  just static

• All: PR title adheres to the repo standard - it will be used as the squash commit message and should start type(scope):.
• All: Considered updating the online docs in the ./docs/ directory.
• All: Set appropriate labels for the changes (only maintainers can apply labels).
• Tests: Ran mkdocs serve locally and verified the auto-generated docs for new tests in the Test Case Reference are correctly formatted.
• Tests: For PRs implementing a missed test case, update the post-mortem document to add an entry the list.
• Ported Tests: All converted JSON/YML tests from ethereum/tests or tests/static have been assigned @ported_from marker.

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 86.94%. Comparing base (2037311) to head (5d3d0f3).
⚠️ Report is 4 commits behind head on forks/amsterdam.

Additional details and impacted files

@@               Coverage Diff                @@
##           forks/amsterdam    #2854   +/-   ##
================================================
  Coverage            86.94%   86.94%           
================================================
  Files                  586      586           
  Lines                35764    35767    +3     
  Branches              3362     3362           
================================================
+ Hits                 31095    31098    +3     
  Misses                4010     4010           
  Partials               659      659           

Flag	Coverage Δ
unittests	86.94% <ø> (+<0.01%)	⬆️

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