Don't create reward account if no reward (#7826)

* Don't create reward account if no reward

Signed-off-by: Matthew Whitehead <matthew1001@gmail.com>

* Remove unnecessary test stub

Signed-off-by: Matthew Whitehead <matthew1001@gmail.com>

* Extra check to only create 0 balance accounts if clearEmptyAccounts isn't set

Signed-off-by: Matthew Whitehead <matthew1001@gmail.com>

---------

Signed-off-by: Matthew Whitehead <matthew1001@gmail.com>

ethereum/core/src/main/java/org/hyperledger/besu/ethereum/mainnet/MainnetTransactionProcessor.java

@@ -532,9 +532,10 @@ public class MainnetTransactionProcessor {
           coinbaseCalculator.price(usedGas, transactionGasPrice, blockHeader.getBaseFee());
 
       operationTracer.traceBeforeRewardTransaction(worldUpdater, transaction, coinbaseWeiDelta);
-
-      final var coinbase = evmWorldUpdater.getOrCreate(miningBeneficiary);
-      coinbase.incrementBalance(coinbaseWeiDelta);
+      if (!coinbaseWeiDelta.isZero() || !clearEmptyAccounts) {
+        final var coinbase = evmWorldUpdater.getOrCreate(miningBeneficiary);
+        coinbase.incrementBalance(coinbaseWeiDelta);
+      }
 
       operationTracer.traceEndTransaction(
           evmWorldUpdater.updater(),

ethereum/core/src/test/java/org/hyperledger/besu/ethereum/mainnet/MainnetTransactionProcessorTest.java

@@ -108,7 +108,6 @@ class MainnetTransactionProcessorTest {
         .thenReturn(ValidationResult.valid());
     when(transactionValidatorFactory.get().validateForSender(any(), any(), any()))
         .thenReturn(ValidationResult.valid());
-    when(worldState.getOrCreate(any())).thenReturn(senderAccount);
     when(worldState.getOrCreateSenderAccount(any())).thenReturn(senderAccount);
     when(worldState.updater()).thenReturn(worldState);