As mentioned above, it would be simpler to remove the old refund mechanism and STORAGE_CLEAR_REFUND and switch to internal refund accounting mechanisms. The refund counter is almost meaningless when transaction costs are nearly zero after the upgrade.
As written, EIP-8038 appears to make access-list accesses 100 gas more expensive than equivalent cold accesses, since the entry prepays the full 3,000 gas and the opcode still pays the 100-gas warm cost. Is this penalty intentional?