feat(ethapi): add state override to estimateGas

[GDdark]

1. Purpose or design rationale of this PR

This PR is a code synchronization from Ethereum, the changes are as follows

1. ethapi: add state override to estimateGas
2. add api tests for eth_call and eth_estimateGas

Related issue: ethereum#27845

For me personally
this feature is very helpful for ERC-4337 to estimate gasUsed of the userOp in some cases

2. PR title

Your PR title must follow conventional commits (as we are doing squash merge for each PR), so it must start with one of the following types:

• build: Changes that affect the build system or external dependencies (example scopes: yarn, eslint, typescript)
• ci: Changes to our CI configuration files and scripts (example scopes: vercel, github, cypress)
• docs: Documentation-only changes
• feat: A new feature
• fix: A bug fix
• perf: A code change that improves performance
• refactor: A code change that doesn't fix a bug, or add a feature, or improves performance
• style: Changes that do not affect the meaning of the code (white-space, formatting, missing semi-colons, etc)
• test: Adding missing tests or correcting existing tests

3. Deployment tag versioning

Has the version in params/version.go been updated?

• This PR doesn't involve a new deployment, git tag, docker image tag, and it doesn't affect traces
• Yes

4. Breaking change label

Does this PR have the breaking-change label?

• This PR is not a breaking change
• Yes

[Thegaram]

Hi @GDdark, please run this command:

goimports -local github.com/scroll-tech/go-ethereum/ -w .

[GDdark]

@Thegaram Done