[ProjectTracking] Non-refundable storage

[staffik]

Context

Near One project tracking. NEP: https://github.com/near/NEPs/pull/491.

Goal

We aim to enable the sponsorship of accounts with arbitrary storage (for example, with a contract that exceeds the zero balance account limit). Currently, there is a financial incentive to deplete such a sponsor by deleting the account and then cashing in.

Tasks

• [x] When an account has nonrefundable storage balance, should it show up as balance in the Rosetta RPC adapter? https://github.com/near/nearcore/pull/9600#discussion_r1489763971
• [x] Main implementation. https://github.com/near/nearcore/pull/9600
• [ ] Switch to permanent_storage_bytes instead of nonrefundable account field. https://github.com/near/nearcore/pull/10701
• [ ] Different cost parameters for Transfer and NonrefundableStorageTransfer.
• [ ] Stabilization.

Follow-up tasks

• [ ] Refactor constructing new accounts.
• [ ] Refactor wallet contract tests.