chore: align gas usage with EVM semantics

[vladjdk]

aligns gas usage with EVM semantics

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 63.24%. Comparing base (6af3155) to head (b18692f).
⚠️ Report is 1 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #1050      +/-   ##
==========================================
- Coverage   63.33%   63.24%   -0.09%     
==========================================
  Files         332      332              
  Lines       23964    23969       +5     
==========================================
- Hits        15177    15160      -17     
  Misses       7173     7173              
- Partials     1614     1636      +22     

Files with missing lines	Coverage Δ
precompiles/common/precompile.go	50.96% <100.00%> (-24.80%)	⬇️

... and 3 files with indirect coverage changes

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