execution: fix Glamsterdam BAL edge cases

[yperbasis]

Stacked on #22768.

Summary

• align EIP-7928 block access lists with the latest Glamsterdam rules for zero rewards, zero-value withdrawals, and genuine SYSTEM_ADDRESS fee-recipient access
• make speculative self-destruct reads wait for in-progress dependencies and preserve the first observation for validation
• add serial, parallel, AuRa, merge-finalization, and versioned-read regressions

Testing

• go test ./execution/state -count=1
• go test ./execution/engineapi -run TestEngineApi(EmptyCoinbaseTipped|ZeroAmountWithdrawal|EmptyAccountClearingConsistency) -count=1
• go test ./execution/protocol/rules/... -count=1
• go test ./execution/stagedsync -run TestCalcFees|TestFinalize -count=1
• 100 iterations of the parallel empty-account reproducer with GOMAXPROCS=2 and GOMAXPROCS=8
• make test-short
• make lint, twice
• make erigon integration