HIP-1340: EOA Code Delegation

### Problem

HIP: https://hips.hedera.com/hip/hip-1340

This HIP introduces EOA (Externally Owned Account) Code Delegation, enabling EOAs to delegate their code execution to smart contracts. This feature aligns Hiero with Ethereum's Pectra upgrade (EIP-7702) and enables advanced account abstraction use cases.

### Solution

The implementation requires adding a delegationAddress field to account creation and update transactions, as well as exposing it in account information queries. Additionally, this proposal formalizes the structure for EIP-7702 Ethereum Transaction Type 4, which allows setting code delegation via Ethereum-compatible transactions.

All changes are strictly additive and maintain backwards compatibility. The delegation address must be exactly 20 bytes and can be provided as raw bytes, hex string (with or without 0x prefix), or a language-specific EvmAddress type. Setting the address to 20 zero-bytes or null (for update transactions) clears any existing delegation.

### Alternatives

_No response_