[Flow EVM] deposit calls to regular smart contracts expects different behaviour

[ramtinms]

Problem definiton

When we make an evm deposit call, the target address can be any address at the moment and we update the balance,
While this is a valid behaviour for EOA addresses for smart contracts the expected behaviour is we can only update the balance if there is a call to the smart contract (reroute to receive and fallback).

Proposed solution

As part of discussed it was decided for better user experience move the deposit logic to COA accounts only. This won't limit the users as they can move money to a COA and then make a transfer call to any other address in a single transaction.