add wallet when transfer to subaccount (backport #2519)

[Describe or list the changes made in this PR]

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Summary by CodeRabbit

New Features
- Enhanced wallet management for both sender and recipient in transfer processes.
- Improved handling of subaccounts and wallet creation for recipients.
Bug Fixes
- Expanded test coverage for wallet creation logic, ensuring clarity and accuracy in assertions.
- Renamed and refined test cases to better reflect their purpose and improve clarity.
  This is an automatic backport of pull request #2519 done by Mergify.