[ProjectTracking] Non-refundable storage

[staffik]

Context

Near One project tracking.
NEP: near/NEPs#491.

Goal

We aim to enable the sponsorship of accounts with arbitrary storage (for example, with a contract that exceeds the zero balance account limit). Currently, there is a financial incentive to deplete such a sponsor by deleting the account and then cashing in.

Tasks

• When an account has nonrefundable storage balance, should it show up as balance in the Rosetta RPC adapter? [NEP-491] Non-refundable storage  #9600 (comment)
• Main implementation. [NEP-491] Non-refundable storage  #9600
• Switch to permanent_storage_bytes instead of nonrefundable account field. [NEP-491] Permanent storage bytes #10701
• [NEP-491] Different cost parameters for Transfer and NonrefundableStorageTransfer. #10977
• Stabilization.

Follow-up tasks

• Refactor constructing new accounts.
• Refactor wallet contract tests.

[staffik]

For now, NearOne will assume that the project is on pause and won't work on it, until Emerging technologies team reach to us.
See https://nearone.slack.com/archives/C04HWL4BJKE/p1722002653615089?thread_ts=1721665076.035139&cid=C04HWL4BJKE.
cc @walnut-the-cat