Prepare v8.0.0 release: cherry-picks & clawback

[metalarm10]

Closes: https://app.clickup.com/t/36767762/868kzdxpg

Description

Prepares master for the v8.0.0 release, so testnet and mainnet can upgrade to the same binary. Builds on master, which already includes the fixes shipping in v8 (#134, #137, #139, #140).

Cherry-picks

• Account freeze: a fixed set of addresses cannot move funds from height 83,530,000. Enforced in the bank send hook, the delegation path and an ante check.
• PSE skips frozen delegators: a frozen delegator is skipped during distribution instead of failing it.
• Test timeout: raises a flaky PSE integration-test timeout from 40s to 120s.

Added functionality

• Clawback in the v8 upgrade handler: at the upgrade height, moves the full balance of the configured accounts to their recipient, then runs module migrations.
• Keyed by chain ID: each network only touches its own accounts - mainnet, a testnet rehearsal account, and a devnet account used by CI.
• Upgrade test: the v7 -> v8 integration test funds the devnet account before the upgrade and checks the balance moved after it.

One binary for testnet and mainnet

• The freeze list only matches mainnet addresses, so it has no effect on testnet or devnet.
• No store or module version changes, so migrations only record module versions.

Testing

• Unit tests for the freeze, the PSE skip and the clawback.
• v7 -> v8 upgrade integration test passes with the clawback.

Reviewers checklist:

• Try to write more meaningful comments with clear actions to be taken.
• Nit-picking should be unblocking. Focus on core issues.

Authors checklist

• Provide a concise and meaningful description
• Review the code yourself first, before making the PR.
• Annotate your PR in places that require explanation.
• Think and try to split the PR to smaller PR if it is big.

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This change is 

[ysv]

let me clarify with management what should be the destination