Enhance account creation handling to respect EIP-6780 constraints in state management and interpreter. Updated comments for clarity on the implications of SELFDESTRUCT.

Author: tomaswoj-eth

src/ethereum/cancun/state.py

@@ -246,7 +246,8 @@ def mark_account_created(state: State, address: Address) -> None:
     """
     Mark an account as having been created in the current transaction.
     This information is used by `get_storage_original()` to handle an obscure
-    edgecase.
+    edgecase, and to respect the constraints added to SELFDESTRUCT by
+    EIP-6780.
 
     The marker is not removed even if the account creation reverts. Since the
     account cannot have had code prior to its creation and can't call

src/ethereum/cancun/vm/interpreter.py

@@ -167,7 +167,8 @@ def process_create_message(message: Message) -> Evm:
 
     # In the previously mentioned edge case the preexisting storage is ignored
     # for gas refund purposes. In order to do this we must track created
-    # accounts.
+    # accounts. This tracking is also needed to respect the constraints
+    # added to SELFDESTRUCT by EIP-6780.
     mark_account_created(state, message.current_target)
 
     increment_nonce(state, message.current_target)