Tezlink/Kernel/Transfer: fix counter increment

Stacked on !18900 (merged).

What

This MR extracts the execute_validation function from validate_and_apply on Tezlink operations.

We then centralise the increment of operation counters on this function, fixing bugs in the current project.

We make a tiny pigback to test the storage of contracts in the end of the MR.

Why

• Better readability and maintainability
• Closer to L1 behaviour

How

• Refactoring the production of invalid receipts
• Move balance update computation closer to the fee payment
• Move counter to immediately after fee payment

Manually testing the MR

make -f etherlink.mk test