Function load_account 

pub(crate) fn load_account<'a>(
    ecx: &'a mut EvmContext<'_>,
    address: Address,
    load_code: bool,
) -> Result<AccountInfoLoad<'a>, BuiltinError>

Loads an account, handling cold load gas accounting.

Pre-Berlin, cold_account_additional_cost is 0, so the cold load logic is a no-op.