[CON-152] fix: state: safely set per-account maps when handling reverts

[arajasek]

Describe your changes and provide context

Fixes an edge-case where two reverts could be unsafe.

Testing performed to validate your change

Added a new test

[github-actions]

The latest Buf updates on your PR. Results from workflow Buf / buf (pull_request).

Build	Format	Lint	Breaking	Updated (UTC)
✅ passed	✅ passed	✅ passed	✅ passed	Dec 17, 2025, 7:07 PM

[codecov]

Codecov Report

❌ Patch coverage is 60.00000% with 2 lines in your changes missing coverage. Please review.
✅ Project coverage is 43.62%. Comparing base (f07bc96) to head (a3d6fc0).
⚠️ Report is 1 commits behind head on main.

Files with missing lines	Patch %	Lines
x/evm/state/journal.go	60.00%	1 Missing and 1 partial ⚠️

Additional details and impacted files

@@           Coverage Diff           @@
##             main    #2626   +/-   ##
=======================================
  Coverage   43.61%   43.62%           
=======================================
  Files        1899     1899           
  Lines      158396   158401    +5     
=======================================
+ Hits        69087    69102   +15     
+ Misses      82966    82957    -9     
+ Partials     6343     6342    -1     

Flag	Coverage Δ
sei-chain	45.53% <60.00%> (+0.01%)	⬆️
sei-cosmos	38.03% <ø> (+<0.01%)	⬆️
sei-db	69.06% <ø> (ø)
sei-tendermint	47.51% <ø> (+<0.01%)	⬆️

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Files with missing lines	Coverage Δ
x/evm/state/journal.go	85.71% <60.00%> (-3.48%)	⬇️

... and 16 files with indirect coverage changes

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