private boolean areAccountDetailsEqualExcludingStorage(
      final PathBasedAccount prior, final PathBasedAccount next) {
    return (prior == null && next == null)
        || (prior != null
            && next != null
            && prior.getNonce() == next.getNonce()
            && prior.getBalance().equals(next.getBalance())
            && prior.getCodeHash().equals(next.getCodeHash()));
  }
Compares the state of two accounts to check if their key properties are identical, excluding
any differences in their storage.

<p>This method compares the following account properties: - Nonce - Balance - Code Hash

<p>It returns true if these properties are equal for both accounts, and false otherwise. Note
that this comparison does not include the account's storage.

@param prior The first account to compare (could be null).
@param next The second account to compare (could be null).
@return true if the account state properties are equal excluding storage, false otherwise.
ethereum/core/src/main/java/org/hyperledger/besu/ethereum/mainnet/parallelization/TransactionCollisionDetector.java