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fix(protocol-kit): refine baseGas estimation against execTransaction (#1336)

* fix(protocol-kit): refine baseGas estimation against execTransaction

Aligns `estimateTxBaseGas` with the current Safe `execTransaction`
implementation so refunds (especially ERC20) and event emission are
not under-counted, which previously could lead to relayer-side reverts.

- Replace the flat `TRANSFER_GAS_COST = 32_000` with `calculateRefundGas`,
  which models `handlePayment` per gas token:
    - native ETH: cold address access (EIP-2929) + value transfer, plus
      NEWACCOUNT (EIP-161) when the receiver is a fresh account
    - ERC20: typical transfer cost, plus the SSTORE 0->non-zero delta
      (EIP-2200) when the receiver has no prior token balance
      (detected via `balanceOf`; reverts treated as new-holder)
    - returns 0 when `gasPrice == 0` (handlePayment is gated by it)
- Add `calculateExecTransactionEventsGas` accounting for
  `ExecutionSuccess`/`ExecutionFailure` (always emitted) and
  `SafeMultiSigTransaction` (L2 only).
- Drop the stale pre-Istanbul `+64/+128` adjustment for the baseGas
  calldata placeholder, replacing it with the correct delta based on
  the byte count of the final value, applied at the end of the
  function so the count reflects all add-ons.
- Break the previously-bundled overhead into
  `INTRINSIC_TX_GAS_COST` + `PRE_EXEC_STORAGE_GAS_COST` +
  `MISC_OVERHEAD_GAS_COST` for traceability and headroom.
- Add a TODO for transaction guard hooks (cost depends on the guard
  implementation).
- Tests: split the token-refund case into existing-holder,
  new-holder, and reverting-balanceOf scenarios (each verifying
  the +17k delta).

Refs: PLA-1429

* Fix tests

- Remove 500 of gas for `abi.encode` (absorbed by MISC_OVERHEAD_GAS_COST)

* Fix baseGas encoding gas on tests

* Improve docs

* Update packages/protocol-kit/src/utils/transactions/gas.ts

Co-authored-by: Daniel <25051234+dasanra@users.noreply.github.com>

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