core/vm: make gas cost reporting to tracers correct (#22702)

Previously, the makeCallVariantGasCallEIP2929 charged the cold account access cost directly, leading to an incorrect gas cost passed to the tracer from the main execution loop.
This change still temporarily charges the cost (to allow for an accurate calculation of the available gas for the call), but then afterwards refunds it and instead returns the correct total gas cost to be then properly charged in the main loop.

core/vm/runtime/runtime_test.go

@@ -608,3 +608,83 @@ func TestEip2929Cases(t *testing.T) {
 			"account (cheap)", code)
 	}
 }
+
+// TestColdAccountAccessCost test that the cold account access cost is reported
+// correctly
+// see: https://github.com/ethereum/go-ethereum/issues/22649
+func TestColdAccountAccessCost(t *testing.T) {
+	for i, tc := range []struct {
+		code []byte
+		step int
+		want uint64
+	}{
+		{ // EXTCODEHASH(0xff)
+			code: []byte{byte(vm.PUSH1), 0xFF, byte(vm.EXTCODEHASH), byte(vm.POP)},
+			step: 1,
+			want: 2600,
+		},
+		{ // BALANCE(0xff)
+			code: []byte{byte(vm.PUSH1), 0xFF, byte(vm.BALANCE), byte(vm.POP)},
+			step: 1,
+			want: 2600,
+		},
+		{ // CALL(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.CALL), byte(vm.POP),
+			},
+			step: 7,
+			want: 2855,
+		},
+		{ // CALLCODE(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.CALLCODE), byte(vm.POP),
+			},
+			step: 7,
+			want: 2855,
+		},
+		{ // DELEGATECALL(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.DELEGATECALL), byte(vm.POP),
+			},
+			step: 6,
+			want: 2855,
+		},
+		{ // STATICCALL(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.STATICCALL), byte(vm.POP),
+			},
+			step: 6,
+			want: 2855,
+		},
+		{ // SELFDESTRUCT(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0xff, byte(vm.SELFDESTRUCT),
+			},
+			step: 1,
+			want: 7600,
+		},
+	} {
+		tracer := vm.NewStructLogger(nil)
+		Execute(tc.code, nil, &Config{
+			EVMConfig: vm.Config{
+				Debug:  true,
+				Tracer: tracer,
+			},
+		})
+		have := tracer.StructLogs()[tc.step].GasCost
+		if want := tc.want; have != want {
+			for ii, op := range tracer.StructLogs() {
+				t.Logf("%d: %v %d", ii, op.OpName(), op.GasCost)
+			}
+			t.Fatalf("tescase %d, gas report wrong, step %d, have %d want %d", i, tc.step, have, want)
+		}
+	}
+}