Design: Self-destructs with non-existing beneficiary should create a hollow account

[stoqnkpL]

Create a hollow account if a non-existing beneficiary should receive a transfer resulting from a smart contract self destruct and there is a high-enough available gas limit in the message frame for the hollow account creation.
Create a new EVM version.
Ensure the traceability information is tracked and externalised as expected and correct records and sidecar records are created.

[bibitibooo1]

To check in the Modularised code.

[bibitibooo1]

On hold because of the Cancun efforts.

[Nana-EC]

Should be designed as part of hashgraph/hedera-improvement-proposal#868
Please sync w @david-bakin-sl in 0.48.0 A sprint