Fix/eth estimated gas returns 6x inflated gas

[radhika-kapoor]

Summary

Closes #3178

eth_estimateGas was returning ~6x inflated gas (~293k instead of ~43k)
for TIP-20 transfers submitted using the calls array format with a
non-zero nonceKey.

Root cause

In crates/revm/src/handler.rs, the condition that charges the
new_account_cost (250,000 gas) for contract creation used
tx.kind().is_create() to detect a CREATE operation.

For AA transactions using the calls format, inner.to is None
(the destination lives inside the calls array), which caused
tx.kind() to return TxKind::Create even for plain transfers —
incorrectly triggering the 250k charge.

Fix

Replace tx.kind().is_create() with an inspection of the first entry
in aa_calls, which is the correct source of truth for AA transactions:

Non-AA transactions fall back to the original tx.kind().is_create() path,
so existing behaviour is unchanged.

TestCase Added
test_aa_tx_transfer_calls_format_no_extra_250k

Test plan

• cargo test -p tempo-revm -p tempo-evm -> 114 passed, 0 failed
• Regression test: test_aa_tx_transfer_calls_format_no_extra_250k passes
• Manually verified via eth_estimateGas curl: calls format now returns 0xa9d4 (~43k) instead of 0x47b04 (~293k)
  ~43k Gas Breakdown
  • Base tx cost : 21,000 Gas
  • 2D nonce key init : ~5,000 Gas
  • Cold account access : 2600 Gas
  • Signature/calldata overhead : ~476 Gas
  • Intrinsic AA gas :14,400 -> AA transaction base overhead, not a named constant
  • Total : ~43,476