Remove account read and write if the tx is created and then reverted

Checking if the live set contains the address is sufficient, because if the account isn't created within this tx, it would still show up in live set even if the tx got reverted.

eth/tracers/native/zero.go

@@ -205,6 +205,7 @@ func (t *zeroTracer) CaptureTxEnd(restGas uint64) {
 
 	for addr := range t.tx.Traces {
 		trace := t.tx.Traces[addr]
+		hasLiveAccount := t.env.IntraBlockState().HasLiveAccount(addr)
 		newBalance := t.env.IntraBlockState().GetBalance(addr)
 		newNonce := uint256.NewInt(t.env.IntraBlockState().GetNonce(addr))
 		codeHash := t.env.IntraBlockState().GetCodeHash(addr)
@@ -223,7 +224,7 @@ func (t *zeroTracer) CaptureTxEnd(restGas uint64) {
 			trace.Nonce = nil
 		}
 
-		if len(trace.StorageReadMap) > 0 {
+		if len(trace.StorageReadMap) > 0 && hasLiveAccount {
 			trace.StorageRead = make([]libcommon.Hash, 0, len(trace.StorageReadMap))
 			for k := range trace.StorageReadMap {
 				trace.StorageRead = append(trace.StorageRead, k)
@@ -232,7 +233,7 @@ func (t *zeroTracer) CaptureTxEnd(restGas uint64) {
 			trace.StorageRead = nil
 		}
 
-		if len(trace.StorageWritten) == 0 {
+		if len(trace.StorageWritten) == 0 || !hasLiveAccount {
 			trace.StorageWritten = nil
 		} else {
 			// A slot write could be reverted if the transaction is reverted. We will need to read the value from the statedb again to get the correct value.