Enable epochs handler to data trie

[BeniaminDrasovean]

Reasoning behind the pull request

• propagate enableEpochsHandler to userAccount

Proposed changes

• create a new flag for the activation of data tries auto-balancing
• add some parameters to the account factory instead of the Create() method
• propagate enableEpochsHandler to userAccount

Pre-requisites

Based on the Contributing Guidelines the PR author and the reviewers must check the following requirements are met:

• was the PR targeted to the correct branch?
• if this is a larger feature that probably needs more than one PR, is there a feat branch created?
• if this is a feat branch merging, do all satellite projects have a proper tag inside go.mod?

[codecov-commenter]

Codecov Report

Base: 70.75% // Head: 70.74% // Decreases project coverage by -0.01% ⚠️

Coverage data is based on head (39467c0) compared to base (fc8ec3e).
Patch coverage: 58.44% of modified lines in pull request are covered.

Additional details and impacted files

@@                     Coverage Diff                     @@
##           feat/balance-data-tries    #4680      +/-   ##
===========================================================
- Coverage                    70.75%   70.74%   -0.02%     
===========================================================
  Files                          630      630              
  Lines                        83365    83413      +48     
===========================================================
+ Hits                         58987    59008      +21     
- Misses                       19965    19990      +25     
- Partials                      4413     4415       +2     

Impacted Files	Coverage Δ
factory/processing/processComponents.go	0.00% <0.00%> (ø)
factory/state/stateComponents.go	0.00% <0.00%> (ø)
state/errors.go	50.00% <ø> (ø)
update/genesis/base.go	23.33% <0.00%> (-0.81%)	⬇️
update/genesis/import.go	13.35% <9.09%> (+0.01%)	⬆️
genesis/process/genesisBlockCreator.go	17.11% <66.66%> (+1.00%)	⬆️
common/enablers/enableEpochsHandler.go	74.04% <100.00%> (+0.19%)	⬆️
common/enablers/epochFlags.go	92.39% <100.00%> (+0.08%)	⬆️
process/block/baseProcess.go	73.43% <100.00%> (+0.09%)	⬆️
state/accountsDB.go	79.01% <100.00%> (ø)
... and 5 more

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