Reversable account deltas

### Feature description

Is it possible to apply an account delta in reverse?

### Why is this feature needed?

I want to rollback a transaction and therefore want to reverse its account delta.

The current implementation is to keep the original `Account` + a series of uncommitted account deltas to apply on top of it. I would much rather have the latest `Account` state and be able to apply deltas in reverse since rolling back a transaction is less likely to occur.

Something to account for is that rolling back a transaction could result in an empty/deleted account and I'm unsure if this is even possible know from just the delta reversal?