feat(test): Add selfdestruct to system contracts + to self from initcode

Author: fselmo

tests/amsterdam/eip7928_block_level_access_lists/test_cases.md

@@ -10,6 +10,8 @@
 | `test_selfdestruct_to_self` (TangerineWhistle) | Ensure BAL captures SELFDESTRUCT where beneficiary is self at gas boundary | Victim executes `SELFDESTRUCT(ADDRESS)` - selfdestructs to itself. Always warm, always alive (no G_NEW_ACCOUNT, no cold access). Gas = G_BASE + G_SELF_DESTRUCT. Parametrized: is_success (exact_gas/exact_gas_minus_1), originator_balance (0/1), same_tx (pre_deploy/same_tx). File: `tests/tangerine_whistle/eip150_operation_gas_costs/test_eip150_selfdestruct.py`. | exact_gas_minus_1: Victim in BAL with unchanged state. exact_gas: Pre-Cancun/same_tx: destroyed, balance=0. >=Cancun pre-existing: preserved with original balance. | ✅ Completed |
 | `test_selfdestruct_to_precompile` (TangerineWhistle) | Ensure BAL captures SELFDESTRUCT success boundary for precompile beneficiaries | Victim executes `SELFDESTRUCT(precompile)` at exact gas boundary. Precompiles are always warm (no cold access charge). Parametrized: is_success (exact_gas/exact_gas_minus_1), all precompiles via `@pytest.mark.with_all_precompiles`, same_tx (pre_deploy/same_tx), originator_balance (0/1), beneficiary_balance (0/1). File: `tests/tangerine_whistle/eip150_operation_gas_costs/test_eip150_selfdestruct.py`. | exact_gas: Precompile in BAL with `balance_changes`, victim destroyed (pre-Cancun/same_tx) or preserved (>=Cancun). exact_gas_minus_1: OOG, precompile in BAL only if G_NEW_ACCOUNT was part of gas calculation. | ✅ Completed |
 | `test_selfdestruct_to_precompile_state_access_boundary` (TangerineWhistle) | Ensure BAL correctly tracks precompile access at state access boundary (consensus check) | Victim executes `SELFDESTRUCT(precompile)` at state access boundary (base only, precompiles always warm). Verifies precompile is accessed before G_NEW_ACCOUNT check. Parametrized: is_success (exact_gas/exact_gas_minus_1), all precompiles, same_tx, originator_balance (0/1), beneficiary_balance (0/1). File: `tests/tangerine_whistle/eip150_operation_gas_costs/test_eip150_selfdestruct.py`. | exact_gas: Precompile **IN** BAL (state accessed). exact_gas_minus_1: Precompile **NOT** in BAL (OOG before state access). Operation may succeed at exact_gas if no G_NEW_ACCOUNT needed. | ✅ Completed |
+| `test_selfdestruct_to_system_contract` (Cancun) | Ensure BAL captures SELFDESTRUCT success boundary for system contract beneficiaries | Victim executes `SELFDESTRUCT(system_contract)` at exact gas boundary. System contracts are always warm (no cold access charge) and always have code (no G_NEW_ACCOUNT charge). Gas = G_VERY_LOW + G_SELF_DESTRUCT. Parametrized: is_success (exact_gas/exact_gas_minus_1), all system contracts via `@pytest.mark.with_all_system_contracts`, same_tx (pre_deploy/same_tx), originator_balance (0/1). File: `tests/tangerine_whistle/eip150_operation_gas_costs/test_eip150_selfdestruct.py`. | exact_gas: System contract in BAL with `balance_changes` if originator had balance, victim destroyed (same_tx) or balance=0 (pre-existing). exact_gas_minus_1: OOG, system contract not in BAL (no state access). | ✅ Completed |
+| `test_initcode_selfdestruct_to_self` (TangerineWhistle) | Ensure BAL captures SELFDESTRUCT during initcode where beneficiary is self | Initcode executes `SELFDESTRUCT(ADDRESS)` during CREATE, before any code is deployed. Contract has nonce=1 (post-EIP-161), making it non-empty. Always warm (executing contract), no G_NEW_ACCOUNT (nonce > 0). Gas boundary testing not possible (CREATE uses all available gas). Parametrized: originator_balance (0/1). File: `tests/tangerine_whistle/eip150_operation_gas_costs/test_eip150_selfdestruct.py`. | Contract created and destroyed in same tx - victim has empty BAL changes. Caller has `nonce_changes` (incremented by CREATE) and `balance_changes` if originator had balance. Victim is NONEXISTENT in post state. | ✅ Completed |
 | `test_bal_account_access_target` | Ensure BAL captures target addresses of account access opcodes | Alice calls `Oracle` contract which uses account access opcodes (`BALANCE`, `EXTCODESIZE`, `EXTCODECOPY`, `EXTCODEHASH`, `CALL`, `CALLCODE`, `DELEGATECALL`, `STATICCALL`) on `TargetContract`. | BAL MUST include Alice, `Oracle`, and `TargetContract` with empty changes for `TargetContract` and nonce changes for Alice. | ✅ Completed |
 | `test_bal_call_no_delegation_and_oog_before_target_access` | Ensure BAL handles OOG before target access and success for non-delegated CALL | Parametrized: target warm/cold, target empty/existing, value 0/1, memory expansion, OOG boundary (before_target_access/success). | OOG: target in BAL ONLY if pre-warmed. Success: target always in BAL with balance changes when value > 0. | ✅ Completed |
 | `test_bal_call_no_delegation_oog_after_target_access` | Ensure BAL includes target but excludes value transfer when OOG after target access | Hardcoded: empty target, value=1 (required for create_cost gap). Parametrized: warm/cold, memory expansion. | Target always in BAL. No balance changes (value transfer fails after G_NEW_ACCOUNT check). | ✅ Completed |