docs: improve UPGRADING.md instructions for v0.46.0 (backport cosmos#…

…12646) (cosmos#13004)

* docs: improve UPGRADING.md instructions for v0.46.0 (cosmos#12646)

## Description

This PR is aimed to improve further the UGPRADING.md for v0.46.0.
We've merged cosmos#12477 for having concurrent work on the file.

- ref cosmos#12992 and closes cosmos#12991
- closes cosmos#12963

---

### 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/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)

(cherry picked from commit c76a00b)

# Conflicts:
#	.gitignore
#	CHANGELOG.md
#	Makefile
#	UPGRADING.md

* fix conflict

Co-authored-by: Julien Robert <[email protected]>

.gitignore

@@ -61,12 +61,10 @@ vagrant
 # Depinject & Graphviz
 dependency-graph.png
 debug_container.dot
-debug_container.log
 
 # Latex
 *.aux
 *.out
 *.synctex.gz
 /x/genutil/config/priv_validator_key.json
-/x/genutil/data/priv_validator_state.json
-simapp/simapp.test
+/x/genutil/data/priv_validator_state.json

Makefile

@@ -402,10 +402,10 @@ proto-check-breaking:
 	@$(DOCKER_BUF) breaking --against $(PR_TARGET_REPO)#branch=$(PR_TARGET_BRANCH)
 
 
-TM_URL              = https://raw.githubusercontent.com/tendermint/tendermint/v0.34.20/proto/tendermint
-GOGO_PROTO_URL      = https://raw.githubusercontent.com/regen-network/protobuf/cosmos
-COSMOS_PROTO_URL    = https://raw.githubusercontent.com/regen-network/cosmos-proto/master
-CONFIO_URL          = https://raw.githubusercontent.com/confio/ics23/v0.7.0
+TM_URL              = https://raw.githubusercontent.com/tendermint/tendermint/v0.34.21/proto/tendermint
+GOGO_PROTO_URL      = https://raw.githubusercontent.com/regen-network/protobuf/v1.3.3-alpha.regen.1
+COSMOS_PROTO_URL    = https://raw.githubusercontent.com/regen-network/cosmos-proto/v0.3.1
+CONFIO_URL          = https://raw.githubusercontent.com/confio/ics23/go/v0.7.0
 
 TM_CRYPTO_TYPES     = third_party/proto/tendermint/crypto
 TM_ABCI_TYPES       = third_party/proto/tendermint/abci