core,tests: Fix #15119, don't create account in state_transition #15163
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This PR fixes #15119, and makes a few more failing tests pass. WIthout this patch, in pre-spurious dragon:
This is not a cause for concern at this point, but is an error. This is because to to-account is created early in the state transition, before the reversion-snapshot is taken.
Before we merge this PR, we should really, really think about possiblle consequences of this change.