fix: change the behavior of offline mode correctly (#15123)

## Description
Closes: #15109 

Change to work only when `FlagAccountNumber` and `FlagSequence` are in offline mode. In other cases, use `AccountRetriever` to populate those values.



---

### Author Checklist

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please add links to any relevant follow up issues.*

I have...

- [ ] included the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [ ] added `!` to the type prefix if API or client breaking change
- [ ] targeted the correct branch (see [PR Targeting](https://github.com/cosmos/cosmos-sdk/blob/main/CONTRIBUTING.md#pr-targeting))
- [ ] provided a link to the relevant issue or specification
- [ ] followed the guidelines for [building modules](https://github.com/cosmos/cosmos-sdk/blob/main/docs/docs/building-modules)
- [ ] included the necessary unit and integration [tests](https://github.com/cosmos/cosmos-sdk/blob/main/CONTRIBUTING.md#testing)
- [ ] added a changelog entry to `CHANGELOG.md`
- [ ] included comments for [documenting Go code](https://blog.golang.org/godoc)
- [ ] updated the relevant documentation or specification
- [ ] reviewed "Files changed" and left comments if necessary
- [ ] confirmed all CI checks have passed

### Reviewers Checklist

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your handle next to the items reviewed if you only reviewed selected items.*

I have...

- [ ] confirmed the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [ ] confirmed `!` in the type prefix if API or client breaking change
- [ ] confirmed all author checklist items have been addressed 
- [ ] reviewed state machine logic
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- [ ] reviewed tests and test coverage
- [ ] manually tested (if applicable)

client/tx/factory.go

@@ -47,7 +47,7 @@ type Factory struct {
 }
 
 // NewFactoryCLI creates a new Factory.
-func NewFactoryCLI(clientCtx client.Context, flagSet *pflag.FlagSet) Factory {
+func NewFactoryCLI(clientCtx client.Context, flagSet *pflag.FlagSet) (Factory, error) {
 	signModeStr := clientCtx.SignModeStr
 
 	signMode := signing.SignMode_SIGN_MODE_UNSPECIFIED
@@ -64,8 +64,16 @@ func NewFactoryCLI(clientCtx client.Context, flagSet *pflag.FlagSet) Factory {
 		signMode = signing.SignMode_SIGN_MODE_EIP_191
 	}
 
-	accNum, _ := flagSet.GetUint64(flags.FlagAccountNumber)
-	accSeq, _ := flagSet.GetUint64(flags.FlagSequence)
+	var accNum, accSeq uint64
+	if clientCtx.Offline {
+		if flagSet.Changed(flags.FlagAccountNumber) && flagSet.Changed(flags.FlagSequence) {
+			accNum, _ = flagSet.GetUint64(flags.FlagAccountNumber)
+			accSeq, _ = flagSet.GetUint64(flags.FlagSequence)
+		} else {
+			return Factory{}, errors.New("account-number and sequence must be set in offline mode")
+		}
+	}
+
 	gasAdj, _ := flagSet.GetFloat64(flags.FlagGasAdjustment)
 	memo, _ := flagSet.GetString(flags.FlagNote)
 	timeoutHeight, _ := flagSet.GetUint64(flags.FlagTimeoutHeight)
@@ -105,7 +113,7 @@ func NewFactoryCLI(clientCtx client.Context, flagSet *pflag.FlagSet) Factory {
 
 	f = f.WithPreprocessTxHook(clientCtx.PreprocessTxHook)
 
-	return f
+	return f, nil
 }
 
 func (f Factory) AccountNumber() uint64                     { return f.accountNumber }
@@ -435,19 +443,14 @@ func (f Factory) Prepare(clientCtx client.Context) (Factory, error) {
 	}
 
 	initNum, initSeq := fc.accountNumber, fc.sequence
-	if initNum == 0 || initSeq == 0 {
+	if initNum == 0 && initSeq == 0 {
 		num, seq, err := fc.accountRetriever.GetAccountNumberSequence(clientCtx, from)
 		if err != nil {
 			return fc, err
 		}
 
-		if initNum == 0 {
-			fc = fc.WithAccountNumber(num)
-		}
-
-		if initSeq == 0 {
-			fc = fc.WithSequence(seq)
-		}
+		fc = fc.WithAccountNumber(num)
+		fc = fc.WithSequence(seq)
 	}
 
 	return fc, nil

client/tx/tx.go

@@ -24,7 +24,10 @@ import (
 // GenerateOrBroadcastTxCLI will either generate and print and unsigned transaction
 // or sign it and broadcast it returning an error upon failure.
 func GenerateOrBroadcastTxCLI(clientCtx client.Context, flagSet *pflag.FlagSet, msgs ...sdk.Msg) error {
-	txf := NewFactoryCLI(clientCtx, flagSet)
+	txf, err := NewFactoryCLI(clientCtx, flagSet)
+	if err != nil {
+		return err
+	}
 
 	return GenerateOrBroadcastTxWithFactory(clientCtx, txf, msgs...)
 }
@@ -69,6 +72,10 @@ func BroadcastTx(clientCtx client.Context, txf Factory, msgs ...sdk.Msg) error {
 	}
 
 	if txf.SimulateAndExecute() || clientCtx.Simulate {
+		if clientCtx.Offline {
+			return errors.New("cannot estimate gas in offline mode")
+		}
+
 		_, adjusted, err := CalculateGas(clientCtx, txf, msgs...)
 		if err != nil {
 			return err