This PR adds support to store the transaction dependency (generated by
the block producer) in the block header for bor. This transaction
dependency will then be used by the parallel processor
([Block-STM](https://github.com/ledgerwatch/erigon/pull/7812/)).
I have created another
[PR](https://github.com/ledgerwatch/erigon-lib/pull/1064) in the
erigon-lib repo which adds the `IsParallelUniverse()` function.
System contract upgrades for Polygon are already handled by the
`BlockAlloc` logic and there's no need to duplicate it with the
`CalcuttaBlock` logic (there's no Calcutta in
https://github.com/maticnetwork/bor).