core, eth: fix tracer dirty finalization

core/vm/evm.go

@@ -160,6 +160,11 @@ func (evm *EVM) Call(caller ContractRef, addr common.Address, input []byte, gas
 			precompiles = PrecompiledContractsByzantium
 		}
 		if precompiles[addr] == nil && evm.ChainConfig().IsEIP158(evm.BlockNumber) && value.Sign() == 0 {
+			// Calling a non existing account, don't do antything, but ping the tracer
+			if evm.vmConfig.Debug && evm.depth == 0 {
+				evm.vmConfig.Tracer.CaptureStart(caller.Address(), addr, false, input, gas, value)
+				evm.vmConfig.Tracer.CaptureEnd(ret, 0, 0, nil)
+			}
 			return nil, gas, nil
 		}
 		evm.StateDB.CreateAccount(addr)