refactor: migrate to CometBFT in v0.47

[julienrbrt]

Description

ref: #14870

• No variable or package renaming or aliases (these will happen from v0.48), only imports
• Fix API break from CometBFT in rollback.go
• No migration to cometbft/cometbft-db and still using tendermint/tm-db, other we need IAVL to migrate in a point version too (and thus use cometbft/cometbft-db in v0.45 and v0.46 as well) Migration to cometbft/cometbft-db done in IAVL, so done here.
• No standalone go.mod updates, except for rosetta.
  (https://github.com/cosmos/cosmos-sdk/actions/runs/4204024282/jobs/7294151595)

TODO (follow-ups)

• Bring in vulnerability fixes from build(deps): Bump vulnerable dependencies (backport #15051) #15058 in v0.47
• Tag rosetta v0.2.1 from release/v047.x
• Add mention in UPGRADING.md (go from a PR from main and backport) (docs: update cometbft migration docs #15085)
• Tag v0.47.0-rc3 (after tag of CometBFT)
• Use that tag as base for toolings in main (this may not be possible)
• Re-update buf commit representing v0.47 and tell our dependencies

---

Author Checklist

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please add links to any relevant follow up issues.

I have...

• included the correct type prefix in the PR title
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• provided a link to the relevant issue or specification
• followed the guidelines for building modules
• included the necessary unit and integration tests
• added a changelog entry to CHANGELOG.md
• included comments for documenting Go code
• updated the relevant documentation or specification
• reviewed "Files changed" and left comments if necessary
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I have...

• confirmed the correct type prefix in the PR title
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• reviewed state machine logic
• reviewed API design and naming
• reviewed documentation is accurate
• reviewed tests and test coverage
• manually tested (if applicable)

[julienrbrt]

To go further, we need the release/v0.19.x of IAVL to remove it's tendermint/tendermint dep.
ref: cosmos/iavl#682

[julienrbrt]

As discussed, we are going to use the IAVL v0.20.x line after this PR (cosmos/iavl#683), as we cannot remove the TM deps in the v0.19.x as hopped here: #15060 (comment).
We are blocked on the merging to the above-mentioned PR. Yet with the pseudo version, everything works just fine.

No more code change is going to happen here, except the bump to a tagged version of IAVL and CometBFT. So it can already be reviewed (but it's still blocked).

[tac0turtle]

LGTM