Previously as the txprocessor.go methods were specific for the BatchBuilder,
the MTCreateAccount & CreateAccount and MTUpdateAccount & UpdateAccount were
also designed to be used by BatchBuilder and TxSelector depending on the
MerkleTree usage calling one kind of method or anotherone.

But now that this methods are being called directly by the StateDB (through the
methods in txprocessors.go), to allow also the methods usage from the
Synchronizer, there can not be the MT and no-MT methods separated, so this
commit unifies MTCreateAccount with CreateAccount, and MTUpdateAccount with
UpdateAccount, which internally will update the MerkleTree depending if the
specific StateDB in usage has the MerkleTree defined or not.