add wallet when transfer to subaccount (backport #2519)

[mergify]

Changelist

[Describe or list the changes made in this PR]

Test Plan

[Describe how this PR was tested (if applicable)]

Author/Reviewer Checklist

• If this PR has changes that result in a different app state given the same prior state and transaction list, manually add the state-breaking label.
• If the PR has breaking postgres changes to the indexer add the indexer-postgres-breaking label.
• If this PR isn't state-breaking but has changes that modify behavior in PrepareProposal or ProcessProposal, manually add the label proposal-breaking.
• If this PR is one of many that implement a specific feature, manually label them all feature:[feature-name].
• If you wish to for mergify-bot to automatically create a PR to backport your change to a release branch, manually add the label backport/[branch-name].
• Manually add any of the following labels: refactor, chore, bug.

Summary by CodeRabbit

• New Features

  • Enhanced wallet management for both sender and recipient in transfer processes.
  • Improved handling of subaccounts and wallet creation for recipients.

• Bug Fixes

  • Expanded test coverage for wallet creation logic, ensuring clarity and accuracy in assertions.
  • Renamed and refined test cases to better reflect their purpose and improve clarity.

---

This is an automatic backport of pull request #2519 done by [Mergify](https://mergify.com).