feat(giga): do not create receipts for invisible txs

[arajasek]

Describe your changes and provide context

Basically #2997, but for giga.

Testing performed to validate your change

[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	Apr 3, 2026, 2:08 PM

[codecov]

Codecov Report

❌ Patch coverage is 0% with 1 line in your changes missing coverage. Please review.
✅ Project coverage is 58.69%. Comparing base (2c00c3d) to head (1884477).
⚠️ Report is 1 commits behind head on main.

Files with missing lines	Patch %	Lines
app/app.go	0.00%	1 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #3175      +/-   ##
==========================================
- Coverage   58.69%   58.69%   -0.01%     
==========================================
  Files        2055     2055              
  Lines      168379   168380       +1     
==========================================
  Hits        98830    98830              
- Misses      60737    60738       +1     
  Partials     8812     8812              

Flag	Coverage Δ
sei-chain-pr	47.65% <0.00%> (?)
sei-db	70.41% <ø> (ø)

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

Files with missing lines	Coverage Δ
app/app.go	68.92% <0.00%> (-0.05%)	⬇️

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