feat(tests): EIP-8037 - no refill for failed creates onto alive accounts

[spencer-tb]

Description

Close out the EIP-8037 testing-checklist evidence.

• Add a regression test proving that a create frame failing on an alive destination refills no NEW_ACCOUNT state gas. The factory's gas is tuned so its probe SSTORE only fits when the reservoir funds it; making the refill in generic_create unconditional fails all twelve no_reservoir fixtures and none of the twelve reservoir_covers ones.
• Correct the collision-test docstring: an alive target is never charged, so nothing is refunded.
• Record EELS line coverage for the checklist (general/code_coverage/eels and missed_lines). Filling the directory (2179 fixtures) executes every EIP-8037 line; the misses in the touched files are pre-existing branches, classified in eip_checklist_external_coverage.txt. The top-frame NEW_ACCOUNT charge for a value transfer to a non-alive recipient is exercised by the EIP-2780 directory.

The reference pin was refreshed to the current eip-8037.md blob by #3582, so this PR no longer touches spec.py. uv run checklist --eip 8037 reports 28/29 on this branch (26/29 on forks/amsterdam); the remaining item is second_client.

Related Issues or PRs

Part of #3217; follows #3478, #3524, #3525 and #3582.

Checklist

• Ran fast static checks to avoid CI fails, see Code Standards & Verifying Changes: just static
• PR title has the form <type>(<area>): <title>, where <type> and <area> come from an appropriate C-<type>, respectively A-<area>, label. The title should match the target squash commit message.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 94.49%. Comparing base (c335bc4) to head (3f01d32).

Additional details and impacted files

@@               Coverage Diff                @@
##           forks/amsterdam    #3529   +/-   ##
================================================
  Coverage            94.49%   94.49%           
================================================
  Files                  624      624           
  Lines                36964    36964           
  Branches              3331     3331           
================================================
  Hits                 34930    34930           
  Misses                1435     1435           
  Partials               599      599           

Flag	Coverage Δ
unittests	94.49% <ø> (ø)

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