tests: set accounts with empty code but non-empty storage as EOA

[ulbqb]

Proposed changes

EEST has accounts which have empty code but non-empty storage as the pre state. Kaia should recognize the following:

• account with delegation code and fork is prague → EOA
• account with empty code but non-empty storage and fork is prague → EOA
• account with non-empty code except for delegation code → SCA
• otherwise → as is

This PR enables to recognize accounts with empty code but non-empty storage as EOA.

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• New feature or enhancement
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Further comments

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[tnasu]

I'm not sure, but does EOA with delegation code work? Don't we need to call SetCodeToEOA somewhere?