Reintroduce refactoring to split TrieRefcountChange to TrieRefcountAddition/Subtraction #10080
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Previous change #10006 caused an issue because it made the borsh encoding of TrieRefcountSubtraction incompatible. This change makes it compatible by ignoring the value field when deserializing, and when serializing outputs an empty vector. Also adds a test to check that the previous encoding is compatible with the new one.