fix(levm): created account in create type tx was not added to substate (

#1527)

**Motivation**
The account was not removed when calling selfdestruct in CREATE type
transactions because the new account was not in the accrued_substate

**Description**
- Add the new address to the substate at vm creation time.

crates/vm/levm/src/vm.rs

@@ -231,7 +231,7 @@ impl VM {
                     selfdestrutct_set: HashSet::new(),
                     touched_accounts: default_touched_accounts,
                     touched_storage_slots: default_touched_storage_slots,
-                    created_accounts: HashSet::new(),
+                    created_accounts: HashSet::from([new_contract_address]),
                 };
 
                 Ok(Self {