Rationale

Using the eth_createAccessList method when building EIP-7702 transactions would be easier if it excluded authorities from valid authorizations, as they are automatically added to the access list during execution.
Otherwise, clients have to post-process the eth_createAccessList result and manually remove valid authorities to avoid overpaying for unnecessary records in the transaction’s access list.

Implementation

All authorizations passed to the eth_createAccessList method should be processed as follows:

1. Validate the authorization
2. Recover the authority address
3. Mark it as excluded in AccessListTracer

An incomplete pull request implementing this change (lacking DoS protection) is available here:
#31336