07895: TransferFrom token to hollow account fails
Description:
On transferFromNFT or transferFrom HTS call to a hollow account the transaction fails as the account could not be found in the store. This PR adds the missing implementation from services that creates an account in case it does not exist. This change broke some of the other in-equivalence tests for system accounts so another missing implementation was added - TransferPrecompile#revertIfReceiverIsSystemAccount. After these changes an error is thrown when a transfer is attempted to a system account. Some of the integration tests are adjusted as well - a new system account is defined in order to be used for the system account related tests and the old owner account is now used in the regular cases.
Fixes https://github.com/hashgraph/hedera-mirror-node/issues/7895
This PR has duplicate logic as https://github.com/hashgraph/hedera-mirror-node/pull/8200. This one here needs to be updated to contain only the changes related to the system accounts in-equivalence acceptance tests.
Closing the PR as discussed. The tests are no longer needed.