@Override
    public Collection<? extends Account> getTouchedAccounts() {
      return new ArrayList<>(getUpdatedAccounts());
    }
Does this account have any storage slots that are set to non-zero values?

@return true if the account has no storage values set to non-zero values. False if any
    storage is set.
ethereum/core/src/main/java/org/hyperledger/besu/ethereum/trie/forest/worldview/ForestMutableWorldState.java