[context] enable delegate endorsement and refactor fresh account conversion at Tsunami height

[dustinxie]

…ersion at Tsunami height

Description

as title.

Fixes #(issue)

Type of change

Please delete options that are not relevant.

• [] Bug fix (non-breaking change which fixes an issue)
• New feature (non-breaking change which adds functionality)
• [] Code refactor or improvement
• [] Breaking change (fix or feature that would cause a new or changed behavior of existing functionality)
• [] This change requires a documentation update

How Has This Been Tested?

Please describe the tests that you ran to verify your changes. Provide instructions so we can reproduce. Please also list any relevant details for your test configuration

• make test
• [] fullsync
• [] Other test (please specify)

Test Configuration:

• Firmware version:
• Hardware:
• Toolchain:
• SDK:

Checklist:

• [] My code follows the style guidelines of this project
• [] I have performed a self-review of my code
• [] I have commented my code, particularly in hard-to-understand areas
• [] I have made corresponding changes to the documentation
• [] My changes generate no new warnings
• [] I have added tests that prove my fix is effective or that my feature works
• [] New and existing unit tests pass locally with my changes
• [] Any dependent changes have been merged and published in downstream modules

[sonarcloud]

Quality Gate failed

Failed conditions
61.9% Duplication on New Code (required ≤ 3%)

See analysis details on SonarCloud

[dustinxie]

this log is tooooooo long, make debug not convenient

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 76.07%. Comparing base (e1f0636) to head (e9d8a95).
Report is 204 commits behind head on master.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #4188      +/-   ##
==========================================
+ Coverage   75.38%   76.07%   +0.69%     
==========================================
  Files         303      340      +37     
  Lines       25923    29241    +3318     
==========================================
+ Hits        19541    22246    +2705     
- Misses       5360     5888     +528     
- Partials     1022     1107      +85     

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