Function zero_destroyed_account_storage 

pub fn zero_destroyed_account_storage<'a>(
    cursor_factory: &impl HashedCursorFactory,
    accounts: impl IntoIterator<Item = (&'a Address, &'a BundleAccount)>,
    hashed_state: &mut HashedPostState,
) -> Result<(), DatabaseError>

Materializes storage deletions for destroyed accounts as explicit zero-valued slot updates.

Final bundle values take precedence so that destroy-then-recreate transitions retain storage written by the recreated account.