core: fix pre-check for account balance under EIP-1559 (#23244)

When processing a transaction with London fork rules, EIP-1559 mandates
checking that the sender must have sufficient balance to cover gas * gasFeeCap.

In the EIP's pseudocode, this check happens after the value transferred by the
transaction has already been deducted. However, in go-ethereum, the balance
has not yet been updated when the check happens, and therefore needs to be
added explicitly.

Co-authored-by: Martin Holst Swende <martin@swende.se>

eth/tracers/api_test.go

@@ -369,7 +369,7 @@ func TestOverriddenTraceCall(t *testing.T) {
 			config: &TraceCallConfig{
 				Tracer: &tracer,
 			},
-			expectErr: core.ErrInsufficientFundsForTransfer,
+			expectErr: core.ErrInsufficientFunds,
 			expect:    nil,
 		},
 		// Successful simple contract call