Update EIP-7928: Add further clarification for unaltered balances

EIPS/eip-7928.md

@@ -112,7 +112,6 @@ It **MUST** include:
     - Withdrawal recipient addresses
     - Precompiled contracts when called or accessed
 
-
 Addresses with no state changes **MUST** still be present with empty change lists.
 
 Entries from an [EIP-2930](./eip-2930.md) access list **MUST NOT** be included automatically. Only addresses and storage slots that are actually touched or changed during execution are recorded.
@@ -155,11 +154,22 @@ Record **post‑transaction** balances (`uint128`) for:
 
 - Transaction **senders** (gas + value).
 - Transaction **recipients** (only if `value > 0`).
+- CALL/CALLCODE **senders** (value).
+- CALL/CALLCODE **recipients** (only if `value > 0`).
+- CREATE/CREATE2 recipients (only if `value > 0`).
 - **Coinbase** (rewards + fees).
 - **SELFDESTRUCT/SENDALL** beneficiaries.
 - **Withdrawal recipients** (system withdrawals, [EIP-4895](./eip-4895.md)).
 
-**Zero‑value transfers:** **MUST NOT** be recorded in `balance_changes`, but the corresponding addresses **MUST** still be included with empty `AccountChanges`.
+For unaltered account balances:
+
+If an account’s balance changes during a transaction, but its post-transaction balance is equal to its pre-transaction balance, then the change **MUST NOT** be recorded in `balance_changes`. The sender and recipient address (including the coinbase) **MUST** be included in `AccountChanges`.
+
+This includes the following special cases where addresses **MUST** be included with empty changes if no other state changes occur. This includes:
+
+- Zero-value transfer recipients
+- Calling a same-transaction SELFDESTRUCT on an address that had a zero pre-transaction balance
+- Zero-value block reward recipients
 
 #### Code
 
@@ -180,13 +190,13 @@ Record **post‑transaction nonces** for:
 - **SENDALL:** For positive-value selfdestructs, the sender and beneficiary are recorded with a balance change.
 - **SELFDESTRUCT (in-transaction):** Accounts destroyed within a transaction **MUST** be included in `AccountChanges` without nonce or code changes. However, if the account had a positive balance pre-transaction, the balance change to zero **MUST** be recorded. Storage keys within the self-destructed contracts that were modified or read **MUST** be included as a `storage_read`. 
 - **Accessed but unchanged:** Include the address with empty changes (e.g., targets of `EXTCODEHASH`, `EXTCODESIZE`, `BALANCE`, `STATICCALL`, etc.).
-- **Zero‑value transfers:** Include the address; omit from `balance_changes`.
+- **Zero‑value transfers / Unchanged balance in transaction:** Include the address; omit from `balance_changes`.
 - **Gas refunds:** Record the **final** balance of the sender after each transaction.
 - **Block rewards:** Record the **final** balance of the fee recipient after each transaction.
 - **Exceptional halts:** Record the **final** nonce and balance of the sender, and the **final** balance of the fee recipient after each transaction. State changes from the reverted call are discarded, but all accessed addresses **MUST** be included. If no changes remain, addresses are included with empty lists; if storage was read, the corresponding keys **MUST** appear in `storage_reads`.
 - **Pre‑execution system contract calls:** All state changes **MUST** use `block_access_index = 0`.
 - **Post‑execution system contract calls:** All state changes **MUST** use `block_access_index = len(transactions) + 1`.
-- **EIP-7702 Delegations:** The authority address **MUST** be included with the nonce and code changes after any successful delegation set, reset, or update, and **MUST** also be included with an empty change set if authorization fails due to an invalid nonce. The delegation target **MUST NOT** be included during delegation creation and **MUST** be included when loaded as a call target under authority execution.
+- **EIP-7702 Delegations:** The authority address **MUST** be included with the nonce and code changes after any successful delegation set, reset, or update. Additionally it **MUST** be included with an empty change set if authorization fails, but the authority address has already been added to `accessed_addresses` (as defined in [EIP-2929](./eip-2929.md)). The delegation target **MUST NOT** be included during delegation creation and **MUST** be included when loaded as a call target under authority execution.
 - **EIP‑4895 (Consensus layer withdrawals):** Recipients are recorded with their final balance after the withdrawal.
 - **EIP‑2935 (block hash):** Record system contract storage diffs of the **single** updated storage slot in the ring buffer.
 - **EIP‑4788 (beacon root):** Record system contract storage diffs of the **two** updated storage slots in the ring buffer.