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

*All items are required. Please add a note to the item if the item is not applicable and
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

*All items are required. Please add a note if the item is not applicable and please add
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
- [ ] reviewed API design and naming
- [ ] reviewed documentation is accurate
- [ ] reviewed tests and test coverage
- [ ] manually tested (if applicable)

x/auth/client/cli/tips.go

@@ -35,7 +35,10 @@ func GetAuxToFeeCommand() *cobra.Command {
 				return fmt.Errorf("expected chain-id %s, got %s in aux signer data", clientCtx.ChainID, auxSignerData.SignDoc.ChainId)
 			}
 
-			f := clienttx.NewFactoryCLI(clientCtx, cmd.Flags())
+			f, err := clienttx.NewFactoryCLI(clientCtx, cmd.Flags())
+			if err != nil {
+				return err
+			}
 
 			txBuilder := clientCtx.TxConfig.NewTxBuilder()
 			err = txBuilder.AddAuxSignerData(auxSignerData)

x/auth/client/cli/tx_multisign.go

@@ -82,7 +82,10 @@ func makeMultiSignCmd() func(cmd *cobra.Command, args []string) (err error) {
 			return
 		}
 
-		txFactory := tx.NewFactoryCLI(clientCtx, cmd.Flags())
+		txFactory, err := tx.NewFactoryCLI(clientCtx, cmd.Flags())
+		if err != nil {
+			return err
+		}
 		if txFactory.SignMode() == signingtypes.SignMode_SIGN_MODE_UNSPECIFIED {
 			txFactory = txFactory.WithSignMode(signingtypes.SignMode_SIGN_MODE_LEGACY_AMINO_JSON)
 		}
@@ -257,7 +260,10 @@ func makeBatchMultisignCmd() func(cmd *cobra.Command, args []string) error {
 		}
 
 		txCfg := clientCtx.TxConfig
-		txFactory := tx.NewFactoryCLI(clientCtx, cmd.Flags())
+		txFactory, err := tx.NewFactoryCLI(clientCtx, cmd.Flags())
+		if err != nil {
+			return err
+		}
 		if txFactory.SignMode() == signingtypes.SignMode_SIGN_MODE_UNSPECIFIED {
 			txFactory = txFactory.WithSignMode(signingtypes.SignMode_SIGN_MODE_LEGACY_AMINO_JSON)
 		}

x/auth/client/cli/tx_sign.go

@@ -71,7 +71,10 @@ func makeSignBatchCmd() func(cmd *cobra.Command, args []string) error {
 		if err != nil {
 			return err
 		}
-		txFactory := tx.NewFactoryCLI(clientCtx, cmd.Flags())
+		txFactory, err := tx.NewFactoryCLI(clientCtx, cmd.Flags())
+		if err != nil {
+			return err
+		}
 		txCfg := clientCtx.TxConfig
 		printSignatureOnly, _ := cmd.Flags().GetBool(flagSigOnly)
 

x/auth/client/cli/validate_sigs.go

@@ -133,7 +133,10 @@ func readTxAndInitContexts(clientCtx client.Context, cmd *cobra.Command, filenam
 		return clientCtx, tx.Factory{}, nil, err
 	}
 
-	txFactory := tx.NewFactoryCLI(clientCtx, cmd.Flags())
+	txFactory, err := tx.NewFactoryCLI(clientCtx, cmd.Flags())
+	if err != nil {
+		return clientCtx, tx.Factory{}, nil, err
+	}
 
 	return clientCtx, txFactory, stdTx, nil
 }