Add EIP-8037 spill-refund accounting coverage

[Marchhill]

Adds tests/amsterdam/eip8037_state_creation_gas_cost_increase/test_state_gas_spill_refund.py — coverage for EIP-8037 spill-refund accounting shapes that the existing suite does not pin. Cross-client testing of Nethermind's EIP-8037 implementation against EELS surfaced several consensus-relevant divergences (sender over/undercharged, header.gasUsed shifted) that the full tests-glamsterdam-devnet@v6.1.1 fixture suite did not catch — see NethermindEth/nethermind#12369 and NethermindEth/nethermind#12419 (the latter's description lists the divergences).

Scenarios

All run with the tx gas limit well below the EIP-7825 cap, so the reservoir is empty and every state charge spills from gas_left:

1. Cross-frame refund advance — a contract sets fresh slots (spilled), calls a middle contract that re-enters it to clear them; the refund is credited in the re-entered frame and must discharge through the middle frame's merge. Variants: all frames succeed / top level reverts / middle reverts after the clear (advance revoked, sender pays full state gas for the surviving slots).
2. Reverted-grandchild spill through child halt — a grandchild's reverted spill must not ride through the child's exceptional halt into the caller's accounting (sender overcharge).
3. Double-marked refund through child halt — same-frame NEW_ACCOUNT charge-and-refund on a soft-failed value CALL, after importing a reverted child, inside a frame with its own spilled set that later halts.
4. Top-level halt with burned child spill and intrinsic authorization state gas — type-4 tx with a fresh authority; the burned spill must stay in the regular dimension and the full intrinsic authorization state gas in the state dimension, asserted via block gasUsed.
5. Partially discharged advance revoked by halt — two clears advanced against one dischargeable set in the middle frame, revoked by the entry frame's exceptional halt; plus a top-level-halt variant combined with (4).