fix(baseapp): align block header when query with latest height (backport #21003)

[mergify]

• lastBlockHeight bump when commit before header change in checkState
• use finalize state block header when CreateQueryContext with latest height and checkState block header height is fall behind

Description

Closes: #XXXX

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Summary by CodeRabbit

• New Features

  • Introduced the x/validate module for transaction validation and handler management.
  • Added a new Linux-only backend for the crypto/keyring module.
  • Enhanced simulation framework with a new sims2 framework and simplified message factories.

• Bug Fixes

  • Improved handling of validator sign status in simulations.
  • Updated error handling in the BaseApp.Init method and types/mempool interface.

• Tests

  • Added new tests for query context creation and validation of block heights.
  • Enhanced testing framework with a new mock ABCI listener for commit events.

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This is an automatic backport of pull request #21003 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of 6cc6a6c has failed:

On branch mergify/bp/release/v0.52.x/pr-21003
Your branch is up to date with 'origin/release/v0.52.x'.

You are currently cherry-picking commit 6cc6a6c5b.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   baseapp/abci.go
	modified:   baseapp/baseapp_test.go

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   CHANGELOG.md

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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