fix: gate EIP-7702 auth nonce gas to T1

[legion2002]

Summary

• gate the extra EIP-7702 auth.nonce == 0 account-creation surcharge to T1+
• add a pre-T1 EIP-7702 regression test so historical reexecution does not overcharge 25,000 gas

Context

The reexecute workflow failed on Moderato block 547791 for tx 0xb97b5b33ed8727d8202ba099821ab6799ecf4b99321e2e89aabb71585f942f8d with a +25,000 gas mismatch. That block is pre-T1, but the revm bump migration started using GasId::new_account_cost() for authorizationList entries with nonce == 0; unlike the old Tempo-specific auth account gas id, that value is nonzero pre-T1.

Tests

• cargo test -p tempo-revm test_pre_t1_eip7702_auth_nonce_zero_skips_tip1000_surcharge
• cargo test -p tempo-revm test_state_gas_standard_tx_nonce_zero
• cargo test -p tempo-revm

[0xrusowsky]

makes sense, pending re-execution tests to pass

[legion2002]

closed in favour of #4561