EIP-1559 - exclude cosmos txs from base fee calculation

[jewei1997]

Describe your changes and provide context

Testing performed to validate your change

[codecov]

Codecov Report

Attention: Patch coverage is 50.00000% with 3 lines in your changes missing coverage. Please review.

Project coverage is 61.63%. Comparing base (e8e4b3b) to head (4825330).
Report is 205 commits behind head on main.

Files with missing lines	Patch %	Lines
app/app.go	50.00%	2 Missing and 1 partial ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #1930      +/-   ##
==========================================
- Coverage   61.64%   61.63%   -0.02%     
==========================================
  Files         365      263     -102     
  Lines       26178    23359    -2819     
==========================================
- Hits        16138    14397    -1741     
+ Misses       8967     7954    -1013     
+ Partials     1073     1008      -65     

Files with missing lines	Coverage Δ
app/app.go	66.14% <50.00%> (+1.21%)	⬆️

... and 216 files with indirect coverage changes