feat(spec-tests): add eip7778 simple test

[LouisTsai-Csie]

🗒️ Description

Implement eip-7778 test cases.

1. test_simple_gas_accounting: User should receive the refund, block accounting should exclude refund.
2. test_multi_block_gas_accounting: Block accounting should exclude refund, and the transaction receipt should reflect the cumulative gas usage.

🔗 Related Issues or PRs

Require PR #1401

✅ Checklist

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

  uvx tox -e 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 adding an entry to CHANGELOG.md.
• 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 86.33%. Comparing base (2c83b84) to head (e958b62).

Additional details and impacted files

@@                   Coverage Diff                    @@
##           eips/amsterdam/eip-7778    #2026   +/-   ##
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  Coverage                    86.33%   86.33%           
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  Files                          538      538           
  Lines                        34557    34557           
  Branches                      3222     3222           
========================================================
  Hits                         29835    29835           
  Misses                        4148     4148           
  Partials                       574      574           

Flag	Coverage Δ
unittests	86.33% <ø> (ø)

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[marioevz]

We need a negative test where a block is invalid due to:

• Tx with refunds pushes the used block gas up to BLOCK_GAS_LIMIT - 20_999
• Simple transfer transaction is included when it should have not because BLOCK_GAS_USED + 21_000 > BLOCK_GAS_LIMIT, where BLOCK_GAS_USED is the gas used without subtracting any refunds.

[LouisTsai-Csie]

I am so sorry, but i accidentally merge this PR to a wrong branch. I've recreated PR #2045 for the changes.