feat(auth): allow BaseAccounts to be migrated to x/accounts (backport #21820)

[mergify]

Description

This PR allows for a way to explictly migrate BaseAccounts from x/auth to x/accounts, the choice of target account is left to the message sender.

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Summary by CodeRabbit

• New Features

  • Introduced account migration from legacy accounts to new account types using MsgMigrateAccount.
  • Added MsgInit message structure for account initialization, allowing optional sequence number adjustments.
  • New RPC method MigrateAccount added to facilitate account migrations.
  • Enhanced AccountsModKeeper interface with a method for migrating legacy accounts.

• Bug Fixes

  • Updated account response structures for improved clarity and consistency.

• Documentation

  • Updated comments and documentation for clarity regarding account structures and migration processes.

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This is an automatic backport of pull request #21820 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of ebbaa0e has failed:

On branch mergify/bp/release/v0.52.x/pr-21820
Your branch is up to date with 'origin/release/v0.52.x'.

You are currently cherry-picking commit ebbaa0e92.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   proto/cosmos/auth/v1beta1/accounts.proto
	modified:   proto/cosmos/auth/v1beta1/tx.proto
	new file:   tests/integration/auth/keeper/migrate_x_accounts_test.go
	modified:   x/accounts/defaults/base/account.go
	modified:   x/accounts/defaults/base/v1/base.pb.go
	modified:   x/accounts/proto/cosmos/accounts/defaults/base/v1/base.proto
	modified:   x/auth/CHANGELOG.md
	modified:   x/auth/keeper/msg_server.go
	modified:   x/auth/testutil/expected_keepers_mocks.go
	modified:   x/auth/types/accounts.pb.go
	modified:   x/auth/types/codec.go
	modified:   x/auth/types/expected_keepers.go
	modified:   x/auth/types/tx.pb.go

Unmerged paths:
  (use "git add/rm <file>..." as appropriate to mark resolution)
	both modified:   UPGRADING.md
	deleted by us:   api/cosmos/accounts/defaults/base/v1/base.pulsar.go
	deleted by us:   api/cosmos/auth/v1beta1/accounts.pulsar.go
	deleted by us:   api/cosmos/auth/v1beta1/tx.pulsar.go
	deleted by us:   api/cosmos/auth/v1beta1/tx_grpc.pb.go

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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