diff --git a/core/lib/vm/src/implementation/execution.rs b/core/lib/vm/src/implementation/execution.rs
index 7c12ad14181e..ff22abf615a9 100644
--- a/core/lib/vm/src/implementation/execution.rs
+++ b/core/lib/vm/src/implementation/execution.rs
@@ -37,11 +37,8 @@ impl<S: WriteStorage, H: HistoryMode> Vm<S, H> {
         execution_mode: VmExecutionMode,
         with_refund_tracer: bool,
     ) -> (VmExecutionStopReason, VmExecutionResultAndLogs) {
-        let refund_tracers = if with_refund_tracer {
-            Some(RefundsTracer::new(self.batch_env.clone()))
-        } else {
-            None
-        };
+        let refund_tracers =
+            with_refund_tracer.then_some(RefundsTracer::new(self.batch_env.clone()));
         let mut tx_tracer: DefaultExecutionTracer<S, H> = DefaultExecutionTracer::new(
             self.system_env.default_validation_computational_gas_limit,
             execution_mode,
@@ -73,11 +70,10 @@ impl<S: WriteStorage, H: HistoryMode> Vm<S, H> {
 
         let result = tx_tracer.result_tracer.into_result();
 
-        let refunds = if let Some(refund_tracer) = tx_tracer.refund_tracer {
-            refund_tracer.get_refunds()
-        } else {
-            Default::default()
-        };
+        let refunds = tx_tracer
+            .refund_tracer
+            .map(|x| x.get_refunds())
+            .unwrap_or_default();
 
         let result = VmExecutionResultAndLogs {
             result,
diff --git a/core/lib/vm/src/tracers/default_tracers.rs b/core/lib/vm/src/tracers/default_tracers.rs
index 3bbdb702add5..1278990964a5 100644
--- a/core/lib/vm/src/tracers/default_tracers.rs
+++ b/core/lib/vm/src/tracers/default_tracers.rs
@@ -40,6 +40,9 @@ pub(crate) struct DefaultExecutionTracer<S, H: HistoryMode> {
     in_account_validation: bool,
     final_batch_info_requested: bool,
     pub(crate) result_tracer: ResultTracer,
+    // This tracer is designed specifically for calculating refunds. Its separation from the custom tracer
+    // ensures static dispatch, enhancing performance by avoiding dynamic dispatch overhead.
+    // Additionally, being an internal tracer, it saves the results directly to VmResultAndLogs.
     pub(crate) refund_tracer: Option<RefundsTracer>,
     pub(crate) custom_tracers: Vec<Box<dyn VmTracer<S, H>>>,
     ret_from_the_bootloader: Option<RetOpcode>,
@@ -209,17 +212,13 @@ impl<S: WriteStorage, H: HistoryMode> DefaultExecutionTracer<S, H> {
 
     fn should_stop_execution(&self) -> TracerExecutionStatus {
         match self.execution_mode {
-            VmExecutionMode::OneTx => {
-                if self.tx_has_been_processed() {
-                    return TracerExecutionStatus::Stop(TracerExecutionStopReason::Finish);
-                }
+            VmExecutionMode::OneTx if self.tx_has_been_processed() => {
+                return TracerExecutionStatus::Stop(TracerExecutionStopReason::Finish);
             }
-            VmExecutionMode::Bootloader => {
-                if self.ret_from_the_bootloader == Some(RetOpcode::Ok) {
-                    return TracerExecutionStatus::Stop(TracerExecutionStopReason::Finish);
-                }
+            VmExecutionMode::Bootloader if self.ret_from_the_bootloader == Some(RetOpcode::Ok) => {
+                return TracerExecutionStatus::Stop(TracerExecutionStopReason::Finish);
             }
-            VmExecutionMode::Batch => {}
+            _ => {}
         };
         if self.validation_run_out_of_gas() {
             return TracerExecutionStatus::Stop(TracerExecutionStopReason::Abort(