PrestateTracer works bad for EIP-7702

[devil-may-cry-era]

System information

Geth version: geth version: v1.5.17
OS & Version: Windows/Linux/OSX: Linux
Commit hash : (if develop)

Expected behaviour

{
  "jsonrpc": "2.0",
  "id": 1,
  "result": {
    "post": {
      "0x0000000000000000000000000000000000000000": {
        "balance": "0x74a34efc66d1a47f27"
      },
      "0x268fabadf62f59c28103060bd8575c5dae25ef1d": {
        "balance": "0x1546ce23b9a4dff",
        "code": "0xef0100bb4cdb9cbd36b01bd1cbaebf2de08d9173bc095c",
        "nonce": 14
      }
    },
    "pre": {
      "0x0000000000000000000000000000000000000000": {
        "balance": "0x74a34efc66d1a47f26"
      },
      "0x268fabadf62f59c28103060bd8575c5dae25ef1d": {
        "balance": "0x1548e5a6687ce00",
        "nonce": 12
      }
    }
  }
}

Actual behaviour

{
  "jsonrpc": "2.0",
  "id": 1,
  "result": {
    "post": {
      "0x0000000000000000000000000000000000000000": {
        "balance": "0x74a34efc66d1a47f27"
      },
      "0x268fabadf62f59c28103060bd8575c5dae25ef1d": {
        "balance": "0x1546ce23b9a4dff",
        "nonce": 14
      }
    },
    "pre": {
      "0x0000000000000000000000000000000000000000": {
        "balance": "0x74a34efc66d1a47f26"
      },
      "0x268fabadf62f59c28103060bd8575c5dae25ef1d": {
        "balance": "0x1548e5a6687ce00",
        "code": "0xef0100bb4cdb9cbd36b01bd1cbaebf2de08d9173bc095c",
        "nonce": 13
      }
    }
  }
}

Steps to reproduce the behaviour

{
    "method": "debug_traceTransaction",
    "params": [
        "0xE1381999BE2800188FE5BA4E6A96FA3B74FF62F6BB0D295DF1C6A38768802ACA",
        {
            "tracer": "prestateTracer",
            "tracerConfig": {
                "diffMode": true
            }
        }
    ],
    "id": 1,
    "jsonrpc": "2.0"
}

Backtrace

eth/tracers/native: 39
func init() {
	tracers.DefaultDirectory.Register("prestateTracer", newPrestateTracer, false)
}
eth/tracers/js/goja.go: 58
tracers.DefaultDirectory.Register(name, lookup(code), true)

As shown above, two tracers (tracers/js/internal/tracers/prestate_tracer.js and tracers/native/prestate.go) with the same name are registered repeatedly. However, only the native implementation (prestate.go) produces the expected result, while the JS version does not. Actually, to avoid duplicate registration, go-ethereum has removed the JS tracer.