Merge qa to master for v0.3.2

[cffls]

Description

• Merge changes in qa to master
• Set Delhi hardfork block to 38189056. https://polygonscan.com/block/countdown/38189056
• Set version to stable

Changes

• Bugfix (non-breaking change that solves an issue)
• Hotfix (change that solves an urgent issue, and requires immediate attention)
• New feature (non-breaking change that adds functionality)
• Breaking change (change that is not backwards-compatible and/or changes current functionality)

Breaking changes

Please complete this section if any breaking changes have been made, otherwise delete it

Checklist

• I have added at least 2 reviewer or the whole pos-v1 team
• I have added sufficient documentation in code
• I will be resolving comments - if any - by pushing each fix in a separate commit and linking the commit hash in the comment reply

Cross repository changes

• This PR requires changes to heimdall
  • In case link the PR here:
• This PR requires changes to matic-cli
  • In case link the PR here:

Testing

• I have added unit tests
• I have added tests to CI
• I have tested this code manually on local environment
• I have tested this code manually on remote devnet using express-cli
• I have tested this code manually on mumbai
• I have created new e2e tests into express-cli

Manual tests

Please complete this section with the steps you performed if you ran manual tests for this functionality, otherwise delete it

Additional comments

Please post additional comments in this section if you have them, otherwise delete it

[codecov]

Codecov Report

Base: 56.83% // Head: 56.64% // Decreases project coverage by -0.18% ⚠️

Coverage data is based on head (db7eb29) compared to base (5e14528).
Patch coverage: 40.47% of modified lines in pull request are covered.

Additional details and impacted files

@@            Coverage Diff             @@
##           master     #647      +/-   ##
==========================================
- Coverage   56.83%   56.64%   -0.19%     
==========================================
  Files         598      608      +10     
  Lines       69287    70470    +1183     
==========================================
+ Hits        39377    39918     +541     
- Misses      26558    27128     +570     
- Partials     3352     3424      +72     

Impacted Files	Coverage Δ
accounts/abi/bind/auth.go	0.00% <0.00%> (ø)
consensus/bor/merkle.go	0.00% <ø> (ø)
consensus/bor/snapshot.go	14.60% <0.00%> (-0.17%)	⬇️
consensus/bor/span_mock.go	0.00% <0.00%> (ø)
consensus/clique/clique.go	40.35% <ø> (ø)
consensus/ethash/consensus.go	40.21% <ø> (+2.13%)	⬆️
consensus/ethash/sealer.go	80.09% <0.00%> (-1.46%)	⬇️
core/rawdb/bor_receipt.go	1.23% <ø> (ø)
core/state/statedb.go	55.96% <ø> (ø)
core/state_transition.go	89.10% <ø> (ø)
... and 99 more

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