make SELFDESTRUCT match spec

Author: Marchhill

src/Nethermind/Nethermind.Evm/Instructions/EvmInstructions.ControlFlow.cs

@@ -203,10 +203,6 @@ private static EvmExceptionType InstructionSelfDestruct(VirtualMachine vm, ref E
         IReleaseSpec spec = vm.Spec;
         IWorldState state = vm.WorldState;
 
-        // SELFDESTRUCT is forbidden during static calls.
-        if (vmState.IsStatic)
-            goto StaticCallViolation;
-
         // If Shanghai DDoS protection is active, charge the appropriate gas cost.
         if (spec.UseShanghaiDDosProtection)
         {
@@ -218,52 +214,66 @@ private static EvmExceptionType InstructionSelfDestruct(VirtualMachine vm, ref E
         if (inheritor is null)
             goto StackUnderflow;
 
-        // Charge gas for account access; if insufficient, signal out-of-gas.
-        if (!EvmCalculations.ChargeAccountAccessGas(ref gasAvailable, vm, inheritor, chargeForWarm: false))
-            goto OutOfGas;
+        (vm.WorldState as TracedAccessWorldState)?.AddAccountRead(inheritor);
 
         Address executingAccount = vmState.Env.ExecutingAccount;
-        bool createInSameTx = vmState.AccessTracker.CreateList.Contains(executingAccount);
-        // Mark the executing account for destruction if allowed.
-        if (!spec.SelfdestructOnlyOnSameTransaction || createInSameTx)
-            vmState.AccessTracker.ToBeDestroyed(executingAccount);
-
-        // Retrieve the current balance for transfer.
-        UInt256 result = state.GetBalance(executingAccount);
-        if (vm.TxTracer.IsTracingActions)
-            vm.TxTracer.ReportSelfDestruct(executingAccount, result, inheritor);
+        UInt256? result = null;
 
-        // For certain specs, charge gas if transferring to a dead account.
-        if (spec.ClearEmptyAccountWhenTouched && !result.IsZero && state.IsDeadAccount(inheritor))
+        // Post EIP-158 charge gas if transferring non-zero value to a dead account.
+        if (spec.ClearEmptyAccountWhenTouched && state.IsDeadAccount(inheritor))
         {
-            if (!EvmCalculations.UpdateGas(GasCostOf.NewAccount, ref gasAvailable))
-                goto OutOfGas;
+            // Retrieve the current balance for transfer.
+            // Add executing account to BAL
+            result = state.GetBalance(executingAccount);
+            if (!result.Value.IsZero)
+            {
+                if (!EvmCalculations.UpdateGas(GasCostOf.NewAccount, ref gasAvailable))
+                    goto OutOfGas;
+            }
         }
 
-        // If account creation rules apply, ensure gas is charged for new accounts.
+        // Charge gas for account access; if insufficient, signal out-of-gas.
+        if (!EvmCalculations.ChargeAccountAccessGas(ref gasAvailable, vm, inheritor, chargeForWarm: false))
+            goto OutOfGas;
+
+        // Pre EIP-158 charge gas if transferring to a non-existent account.
         bool inheritorAccountExists = state.AccountExists(inheritor);
         if (!spec.ClearEmptyAccountWhenTouched && !inheritorAccountExists && spec.UseShanghaiDDosProtection)
         {
             if (!EvmCalculations.UpdateGas(GasCostOf.NewAccount, ref gasAvailable))
                 goto OutOfGas;
         }
 
+        // SELFDESTRUCT is forbidden during static calls.
+        if (vmState.IsStatic)
+            goto StaticCallViolation;
+
+        // Retrieve the current balance for transfer.
+        result ??= state.GetBalance(executingAccount);
+        if (vm.TxTracer.IsTracingActions)
+            vm.TxTracer.ReportSelfDestruct(executingAccount, result.Value, inheritor);
+
+        bool createInSameTx = vmState.AccessTracker.CreateList.Contains(executingAccount);
+        // Mark the executing account for destruction if allowed.
+        if (!spec.SelfdestructOnlyOnSameTransaction || createInSameTx)
+            vmState.AccessTracker.ToBeDestroyed(executingAccount);
+
         // Create or update the inheritor account with the transferred balance.
         if (!inheritorAccountExists)
         {
-            state.CreateAccount(inheritor, result);
+            state.CreateAccount(inheritor, result.Value);
         }
         else if (!inheritor.Equals(executingAccount))
         {
-            state.AddToBalance(inheritor, result, spec);
+            state.AddToBalance(inheritor, result.Value, spec);
         }
 
         // Special handling when SELFDESTRUCT is limited to the same transaction.
         if (spec.SelfdestructOnlyOnSameTransaction && !createInSameTx && inheritor.Equals(executingAccount))
             goto Stop; // Avoid burning ETH if contract is not destroyed per EIP clarification
 
         // Subtract the balance from the executing account.
-        state.SubtractFromBalance(executingAccount, result, spec);
+        state.SubtractFromBalance(executingAccount, result.Value, spec);
 
     // Jump forward to be unpredicted by the branch predictor.
     Stop: