Save account revert fix

[BeniaminDrasovean]

Reasoning behind the pull request

• This branch improves the atomicity of account state updates. Previously, saving an account could modify several data-trie or code entries before encountering an error. Although SaveAccount returned an error, some earlier changes could remain applied, leaving the in-memory state inconsistent with the account journal.

Proposed changes

• Partially applied data-trie updates are rolled back when saving fails.
• Code changes are journaled before reference counts are modified.
• Reverting code restores the exact previous state instead of relying on inverse reference-count operations.
• Retrying a failed snapshot revert does not execute already completed journal entries again.

Testing procedure

• Normal tests + import-db

Pre-requisites

Based on the Contributing Guidelines the PR author and the reviewers must check the following requirements are met:

• was the PR targeted to the correct branch?
• if this is a larger feature that probably needs more than one PR, is there a feat branch created?
• if this is a feat branch merging, do all satellite projects have a proper tag inside go.mod?

[codecov]

Codecov Report

❌ Patch coverage is 94.73684% with 4 lines in your changes missing coverage. Please review.
✅ Project coverage is 77.58%. Comparing base (4d94bfb) to head (bbb8f17).
⚠️ Report is 10 commits behind head on feat/testnet-fixes.

Files with missing lines	Patch %	Lines
state/trackableDataTrie/trackableDataTrie.go	86.36%	2 Missing and 1 partial ⚠️
state/accountsDB.go	97.50%	1 Missing ⚠️

Additional details and impacted files

@@                  Coverage Diff                   @@
##           feat/testnet-fixes    #7883      +/-   ##
======================================================
+ Coverage               77.57%   77.58%   +0.01%     
======================================================
  Files                     884      884              
  Lines                  125210   125223      +13     
======================================================
+ Hits                    97130    97158      +28     
- Misses                  21628    21630       +2     
+ Partials                 6452     6435      -17     

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