fix: state: safely handle access list reverts

[arajasek]

Describe your changes and provide context

Similar to #2626, we should handle potential duplicates safely in access list changes.

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, 6:34 PM

[codecov]

Codecov Report

❌ Patch coverage is 50.00000% with 4 lines in your changes missing coverage. Please review.
✅ Project coverage is 43.61%. Comparing base (18a5fff) to head (b7331d3).
⚠️ Report is 1 commits behind head on main.

Files with missing lines	Patch %	Lines
x/evm/state/journal.go	20.00%	2 Missing and 2 partials ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #2627      +/-   ##
==========================================
+ Coverage   42.55%   43.61%   +1.05%     
==========================================
  Files        1557     1899     +342     
  Lines      124605   158396   +33791     
==========================================
+ Hits        53031    69083   +16052     
- Misses      66761    82969   +16208     
- Partials     4813     6344    +1531     

Flag	Coverage Δ
sei-chain	45.51% <50.00%> (-0.01%)	⬇️
sei-cosmos	38.04% <ø> (+<0.01%)	⬆️
sei-db	69.06% <ø> (ø)
sei-tendermint	47.50% <ø> (?)

Flags with carried forward coverage won't be shown. Click here to find out more.

Files with missing lines	Coverage Δ
x/evm/state/accesslist.go	91.52% <100.00%> (+0.14%)	⬆️
x/evm/state/journal.go	89.18% <20.00%> (-10.82%)	⬇️

... and 348 files with indirect coverage changes

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