[v0.44] Allow transactions authorized by restricted account but payed by service account

[turbolent]

See https://flow-foundation.slack.com/archives/C07NFGGAGHM/p1766966074833099?thread_ts=1766950621.244399&cid=C07NFGGAGHM

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[codecov-commenter]

Codecov Report

✅ All modified and coverable lines are covered by tests.

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[fxamacker]

Nice! I left some suggestions.

[janezpodhostnik]

I made some changes. I was making them with a rolling deploy in mind. This should be safe to deploy with a rolling deploy under 2 conditions.

• the service account should not interact with any restricted accounts during the rolling deploy.
• we should check the system transactions are not failing due to a restricted account.

otherwise we risk a fork.

[turbolent]

Changes LGTM! (Can't approve my own PR)

[fxamacker]

Nice! I left a minor suggestion.