fix(rpc): align query result of future block for eth_getTransactionCount

[mmsqe]

Closes: #XXX

Description

Get a future block number 20000000 (0x1312d00) and a address that has a transaction count of 0:

curl --location --request POST 'https://evm-t3.cronos.org' \
--header 'Content-Type: application/json' \
--data-raw '{
    "jsonrpc": "2.0",
    "method": "eth_getTransactionCount",
    "params": [
        "0xdEADBEeF00000000000000000000000000000000",
        "0x1312d00"
    ],
    "id": 0
}'

Current Result: {"id":0,"result":"0x0","jsonrpc":"2.0"}

Align with result when get a future block number 20000000 (0x1312d00) and an address with a non-zero transaction count:

curl --location --request POST 'https://evm-t3.cronos.org' \
--header 'Content-Type: application/json' \
--data-raw '{
    "jsonrpc": "2.0",
    "method": "eth_getTransactionCount",
    "params": [
        "0xc05A754131288197F958CF36C6C807FAF5Ec12D6",
        "0x1312d00"
    ],
    "id": 0
}'

Result: {"id":0,"error":{"code":-32000,"message":"rpc error: code = Unknown desc = codespace sdk code 26: invalid height: cannot query with height in the future; please provide a valid height","data":null},"jsonrpc":"2.0"}

---

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• Wrote unit and integration tests
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• Added relevant godoc comments.
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---

For admin use:

• Added appropriate labels to PR (ex. WIP, R4R, docs, etc)
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• Squashed all commits, uses message "Merge pull request #XYZ: [title]" (coding standards)

[codecov]

Codecov Report

Merging #1638 (ef5bdaf) into main (7213718) will increase coverage by 0.00%.
The diff coverage is 75.00%.

Additional details and impacted files

@@           Coverage Diff           @@
##             main    #1638   +/-   ##
=======================================
  Coverage   68.19%   68.20%           
=======================================
  Files         112      112           
  Lines       10155    10167   +12     
=======================================
+ Hits         6925     6934    +9     
- Misses       2825     2827    +2     
- Partials      405      406    +1     

Impacted Files	Coverage Δ
rpc/backend/account_info.go	82.66% <75.00%> (-0.67%)	⬇️

[MalteHerrmann]

tACK! Thanks for aligning the behaviours @mmsqe! Left two small suggestions for more verbosity