fix(pricing): storage model native resources charging issues

[vibelyova]

What ❔

Fixes four native resource charging bugs in the storage model (EVM-1363), corrects keccak256 native cost to the delegation model, and fixes a missing warm storage read in the access list intrinsic formula.

Storage charging fixes:

1. Storage write extra constants under-charged — derived all cold storage costs from SINGLE_MERKLE_PATH_NATIVE_COST based on docs/system/io/tree.md. Existing write extra was 2x under-charged, new write extra was 3x under-charged.
2. Repeated writes overcharged — warm storage writes now pay WARM_STORAGE_WRITE_EXTRA_NATIVE_COST (1k) instead of the full cold price.
3. Account persist writes uncharged — proactive native charge for the deferred 0x8003 storage write + blake2s preimage hash, per distinct account per tx. Only fires when the value actually changes (no-op balance updates are skipped). Tree insertion cost (NEW) is charged only once per account per block; subsequent txs pay EXISTING.
4. Preimage hashing uncharged — blake2s hash cost for AccountProperties is included in the persist charge.

Keccak256 native cost correction:

5. Keccak round cost updated to delegation model — each keccak f1600 permutation = 649 delegations with coefficient 4. KECCAK256_ROUND_NATIVE_COST: 17500 → 2596. Base cost measured at 1908 RISC-V cycles, kept at 2500 for ~30% headroom.
6. Missing WARM_STORAGE_READ in per-key access list formula — materialize_element always charges a warm storage read, but it was not included in L2_TX_INTRINSIC_COMPUTATIONAL_NATIVE_ACCESS_LIST_PER_STORAGE_KEY. Previously masked by keccak surplus.

Also updates intrinsic cost formulas (L2, service, L1, EIP-7702), re-measures L1 AssetTracker notification costs, and adds test infrastructure (coinbase pre-creation in the state tree).

Supersedes #676 (closed due to base branch deletion).

Why ❔

The native resource pricing must accurately reflect the actual ZK prover cost of storage operations. Under-charging means the prover does more work than was paid for; over-charging wastes user gas. These fixes align the charging model with the Merkle tree cost model documented in docs/system/io/tree.md and the delegation-based proving model for keccak.

Is this a breaking change?

• Yes
• No

Effective native cost of transactions changes — intrinsic costs increase (storage writes, persist charges), keccak costs decrease. This affects minimum gas requirements for transactions.

Checklist

• PR title corresponds to the body of PR (we generate changelog entries from PRs).
• Tests for the changes have been added / updated.
• Documentation comments have been added / updated.
• Code has been formatted.