It was reported that the gas estimation from eth_estimateGas JSON-RPC endpoint, turned out to be insufficient for a EIP-7702 transaction (https://evm-testnet.flowscan.io/tx/0x4f0c37f15f3d9c200435c3730b9ac85cacd5fa49975c2b7f950d39f887adb979).
Although EIP-7702 transactions work properly (https://evm-testnet.flowscan.io/tx/0xeb75007ef38c37e25af87be5dfd3a21367488f6c629dfb073d405aedf4b33984?tab=index), the gas estimation endpoint fails to account for any SetCode authorization lists.