[EVM] Fix contract deploy receipts

[stevenlanders]

Describe your changes and provide context

• to should be nil (instead of 0x00000..) on contract deploy
• contractAddress should only be populated if to is nil (not for factory deploys)

Testing performed to validate your change

• unit test

[codecov-commenter]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 61.69%. Comparing base (954bd21) to head (c5fe7d1).
Report is 6 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #1618      +/-   ##
==========================================
+ Coverage   61.46%   61.69%   +0.23%     
==========================================
  Files         365      365              
  Lines       26107    26172      +65     
==========================================
+ Hits        16047    16148     +101     
+ Misses       8994     8953      -41     
- Partials     1066     1071       +5     

Files	Coverage Δ
evmrpc/tx.go	66.20% <100.00%> (+0.47%)	⬆️

... and 4 files with indirect coverage changes