[v0.37] Reject entitled Account.capabilities.get/borrow/publish

[turbolent]

Port of internal https://github.com/dapperlabs/flow-go/pull/6967

[codecov-commenter]

Codecov Report

Attention: Patch coverage is 13.63636% with 38 lines in your changes missing coverage. Please review.

Project coverage is 41.27%. Comparing base (918f95a) to head (55352fb).

Files with missing lines	Patch %	Lines
fvm/environment/mock/environment.go	0.00%	34 Missing ⚠️
fvm/environment/facade_env.go	60.00%	2 Missing and 2 partials ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##            v0.37    #6500      +/-   ##
==========================================
- Coverage   41.42%   41.27%   -0.15%     
==========================================
  Files        2020     2020              
  Lines      144877   144921      +44     
==========================================
- Hits        60010    59819     -191     
- Misses      78637    78879     +242     
+ Partials     6230     6223       -7     

Flag	Coverage Δ
unittests	41.27% <13.63%> (-0.15%)	⬇️

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[turbolent]

I guess we need to downgrade the SDK again?