Fix order of accounts in ledger coinbase witness

[mrmr1993]

This PR cherry-picks #13860 onto berkeley, and adds a test that passes only when the fix is applied. All credit goes to @sebastiencs.

Checklist:

• Dependency versions are unchanged
  • Notify Velocity team if dependencies must change in CI
• Modified the current draft of release notes with details on what is completed or incomplete within this project
• Document code purpose, how to use it
  • Mention expected invariants, implicit constraints
• Tests were added for the new behavior
  • Document test purpose, significance of failures
  • Test names should reflect their purpose
• All tests pass (CI will check this if you didn't)
• Serialized types are in stable-versioned modules
• Does this close issues? List them

[mrmr1993]

!ci-build-me

[mrmr1993]

!ci-build-me

[mrmr1993]

!approved-for-mainnet

[georgeee]

Looks like this whole piece after let access_status definition can be simplified as something like:

let fee_transfer =
  let%map.Option transfer = t.fee_transfer in
  (Fee_transfer.receiver transfer, access_status)
in
Option.value_map ~default:ident ~f:List.cons fee_transfer [(receiver t, access_status)]

Current code is a bit hard to read
CC @mrmr1993