In StateTests when generating test on pre EIP158 network, a coinbase get touched by 0 reward.
Thus the empty account must be present in the state pre EIP158.
the t8ntool ethereumjs test runner shows that it does not put empty coinbase account in the state.
I would very much assume that this has been fixed in some way or the other, didn't follow closely but I remember a lengthy discussion around this. 🙂
We found a bug in our tests.
In StateTests when generating test on pre EIP158 network, a coinbase get touched by 0 reward. Thus the empty account must be present in the state pre EIP158.
the t8ntool ethereumjs test runner shows that it does not put empty coinbase account in the state.