Update EIP-7928: Clarify edge cases

[Marchhill]

Clarify edge cases:

• Balance changes not being recorded for unchanged balance over a transaction
• All sender, receipient, and coinbase addresses should all be included for a zero value transfer
• CALL, CALLCODE, CREATE, CREATE2 balance changes should be recorded
• For a failed 7702 delegation include address in BAL only if added to accessed_addresses

[eth-bot]

File EIPS/eip-7928.md

Requires 1 more reviewers from @dankrad, @fradamt, @jochem-brouwer, @jsign, @nerolation

[raxhvl]

@Marchhill the changes made here 6c14bb5 is incorrect.

if authorization fails due to an invalid nonce -> if authorization fails for any reason

If authorization fails due to an invalid chain id, the account should not be read.

[Marchhill]

@Marchhill the changes made here 6c14bb5 is incorrect.

if authorization fails due to an invalid nonce -> if authorization fails for any reason

If authorization fails due to an invalid chain id, the account should not be read.

Ah ok I wasn't too sure here, I think we could make this more explicit. There are a few cases where the delegation could fail: invalid chain id, signature, nonce, code already deployed. Is invalid nonce the only case we should record an account read? Also does this include the case where nonce == 2^64 - 1?

[fselmo]

What do you think about adding the coinbase case to the "special cases" section below so we differentiate it from this "post-transaction" context in this first sentence? Below, we could have something like:

This includes the following special cases where the `address` must be included with empty changes if no other state changes were made

    - A zero-value transfer to an `address`
    - Calling a same-transaction SELFDESTRUCT on an `address` that had a zero pre-transaction balance
    - The `address` being awarded a block fee of zero as the coinbase in a block