feat(levm): also check cache when querying if account exists (#2489)

**Motivation**

Fixes 14 state ef-tests that rely on newly created accounts being
treated as existing.

**Description**

Instead of checking directly on the database, the cache is also queried
when determining whether an account exists.

Author: iovoid

crates/vm/levm/src/opcode_handlers/system.rs

@@ -64,7 +64,7 @@ impl<'a> VM<'a> {
             current_memory_size,
             address_was_cold,
             account_info.is_empty(),
-            self.db.store.account_exists(callee),
+            account_exists(self.db, callee),
             value_to_transfer,
             gas,
             gas_left,
@@ -506,7 +506,7 @@ impl<'a> VM<'a> {
         let account_is_empty = if self.env.config.fork >= Fork::SpuriousDragon {
             target_account_info.is_empty()
         } else {
-            !self.db.store.account_exists(target_address)
+            !account_exists(self.db, target_address)
         };
         current_call_frame.increase_consumed_gas(gas_cost::selfdestruct(
             target_account_is_cold,
@@ -560,6 +560,11 @@ impl<'a> VM<'a> {
                 .selfdestruct_set
                 .insert(current_call_frame.to);
         }
+        if account_exists(self.db, target_address) && target_account_info.is_empty() {
+            self.accrued_substate
+                .touched_accounts
+                .insert(target_address);
+        }
 
         Ok(OpcodeResult::Halt)
     }

crates/vm/levm/src/utils.rs

@@ -544,7 +544,7 @@ pub fn eip7702_set_access_code(
 
         // 7. Add PER_EMPTY_ACCOUNT_COST - PER_AUTH_BASE_COST gas to the global refund counter if authority exists in the trie.
         if cache::is_account_cached(&db.cache, &authority_address)
-            || db.store.account_exists(authority_address)
+            || account_exists(db, authority_address)
         {
             let refunded_gas_if_exists = PER_EMPTY_ACCOUNT_COST - PER_AUTH_BASE_COST;
             refunded_gas = refunded_gas
@@ -718,3 +718,11 @@ pub fn eip7702_get_code(
 
     Ok((true, access_cost, auth_address, authorized_bytecode))
 }
+
+/// Checks if a given account exists in the database or cache
+pub fn account_exists(db: &mut GeneralizedDatabase, address: Address) -> bool {
+    match cache::get_account(&db.cache, &address) {
+        Some(_) => true,
+        None => db.store.account_exists(address),
+    }
+}