Trace gas check failures

[Kbhat1]

Describe your changes and provide context

This PR adds documentation (docs/TRACE_GAS_CHECK_DISCREPANCY.md) to explain trace gas check failures for historical failed transactions. The discrepancy (trace gas > receipt gas) is caused by a "double refund" bug in the go-ethereum fork (fixed in PR #2692) that incorrectly applied gas refunds to failed transactions in older blocks. The document clarifies the root cause, impact, and provides recommendations for validation tools.

Testing performed to validate your change

The change is purely documentation. The content was validated through an investigation that confirmed the "double refund" bug as the root cause for the observed gas discrepancies in historical blocks.

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[github-actions]

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Build	Format	Lint	Breaking	Updated (UTC)
✅ passed	✅ passed	✅ passed	✅ passed	Jan 18, 2026, 6:59 PM

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 43.75%. Comparing base (d996f50) to head (32d4492).
⚠️ Report is 232 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #2714      +/-   ##
==========================================
- Coverage   43.76%   43.75%   -0.01%     
==========================================
  Files        1914     1914              
  Lines      159512   159512              
==========================================
- Hits        69803    69798       -5     
- Misses      83287    83291       +4     
- Partials     6422     6423       +1     

Flag	Coverage Δ
sei-chain	45.75% <ø> (+<0.01%)	⬆️
sei-cosmos	38.21% <ø> (-0.01%)	⬇️
sei-db	68.72% <ø> (ø)
sei-tendermint	47.27% <ø> (-0.03%)	⬇️

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see 18 files with indirect coverage changes

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[github-actions]

We truly appreciate your contribution and the time you’ve invested in this PR.
Before we can merge it, we’d love your help addressing the remaining feedback or sharing your perspective.
If we don’t hear back within 2 day(s), this PR will close automatically — but don’t worry, you can reopen it anytime when you’re ready to continue.

[github-actions]

We truly appreciate your contribution and the time you’ve invested in this PR.
Before we can merge it, we’d love your help addressing the remaining feedback or sharing your perspective.
If we don’t hear back within 2 day(s), this PR will close automatically — but don’t worry, you can reopen it anytime when you’re ready to continue.

[github-actions]

This PR is being closed due to inactivity, but we want to acknowledge and thank you for the effort you’ve put in.
Please feel free to reopen it whenever you’re ready to pick it back up.