Fix capability key-rotation skipping the offerer's Account write

[sausagee]

Bug

account_restoration treats every Account write as belonging to the transaction sender. That is wrong for 0x1::account::rotate_authentication_key_with_rotation_capability.

On chain, the delegate sender only bumps their own sequence number. The offerer's Account.authentication_key is what actually changes. The processor:

1. skipped the offerer's Account write (sender != account_address)
2. still treated the entry function as a sender rotation, so the delegate was stored as the rotated account
3. attached KeyRotationToPublicKey public keys to the sender's auth key

The checkpoint still advanced, so the offerer's new auth-key mapping was permanently missing from auth_key_account_addresses.

This is not covered by PRs #16–#52 (those do not touch capability-rotation Account selection).

Root cause

The sender-only filter was meant to ignore incidental Account writes (for example account creation inside a multi-key transaction). Combined with listing rotate_authentication_key_with_rotation_capability as a sender self-rotation, it inverted the capability-rotation mapping.

Fix

• Index a non-sender Account write only when auth_key != account_address (the offerer after capability rotation).
• Do not treat the capability-rotation entry function as a sender self-rotation.
• Bind KeyRotationToPublicKey public keys to the event's new auth key, not the sender.

Self-rotation, unverified rotation, and multi-key sender indexing are unchanged.

Tests

Unit tests in account_restoration_processor_helpers.rs cover:

• capability rotation indexes the offerer and not the delegate
• self-rotation still indexes the sender
• multi-key txns do not index a newly created recipient
• unverified rotation still marks the sender unused
• event-derived public keys bind to the offerer auth key