core: implement EIP-3651, warm coinbase (#25819)

Implements EIP-3651, "Warm Coinbase", for Shanghai hardfork. Specification: https://eips.ethereum.org/EIPS/eip-3651.

tests/state_test.go

@@ -241,7 +241,7 @@ func runBenchmark(b *testing.B, t *StateTest) {
 			b.ResetTimer()
 			for n := 0; n < b.N; n++ {
 				snapshot := statedb.Snapshot()
-				statedb.Prepare(rules, msg.From(), msg.To(), vm.ActivePrecompiles(rules), msg.AccessList())
+				statedb.Prepare(rules, msg.From(), context.Coinbase, msg.To(), vm.ActivePrecompiles(rules), msg.AccessList())
 				b.StartTimer()
 				start := time.Now()