Delete account with zero address before gas fee collector switch

[m-Peter]

Original PR: #6731
All credits to @bluesign

[codecov-commenter]

Codecov Report

Attention: Patch coverage is 0% with 12 lines in your changes missing coverage. Please review.

Project coverage is 41.22%. Comparing base (edf27b0) to head (63b2325).

Files with missing lines	Patch %	Lines
fvm/evm/offchain/sync/replay.go	0.00%	11 Missing and 1 partial ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #6732      +/-   ##
==========================================
- Coverage   41.23%   41.22%   -0.01%     
==========================================
  Files        2054     2054              
  Lines      182364   182376      +12     
==========================================
- Hits        75204    75193      -11     
- Misses     100859   100881      +22     
- Partials     6301     6302       +1     

Flag	Coverage Δ
unittests	41.22% <0.00%> (-0.01%)	⬇️

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[m-Peter]

Closing in favor of #6733