Bug🐛: "Account sequence mismatch" after any tx have been sent

Reproduce the failure by sending a transaction, simulating a subsequent transaction, and then restarting the node to confirm the workaround. Start by tracing account-sequence handling during simulation and verification around cosmos/cosmos-sdk@v0.45.16/x/auth/ante/sigverify.go:265. Done means a new simulation succeeds after a transaction without restarting the node, with the reported sequence matching the verifier.

Describe the bug

The problem appears when a user has already sent any transaction to the node, because after that action every new simulations of transactions will be failed with a error: rpc error: code = Unknown desc = account sequence mismatch, expected 0, got 1: incorrect account sequence [cosmos/cosmos-sdk@v0.45.16/x/auth/ante/sigverify.go:265] With gas wanted: '0' and gas used: '39388' : unknown request

The problem will not occur wallets that didn't send transactions after time when the node have started. That means to solve a blocked wallet you need to restart the node. That looks confusing because the node returns a correct sequence, but can't verify new transactions.

Describe the steps to reproduce the behavior

1. Use any wallet to send any transaction to a node
2. Build a new tx, you will see a new sequence which is correct
3. Simulate that new tx on the same node
4. Fail: cought a problem with your sequence
5. ...
6. Solution: Restart the node
7. Try to simulate that tx again
8. Success: got an estimated gas of the tx

Expected behavior

A node should update a sequence in memory (RAM?) after every new transaction and returning value of sequence must be equal to the value that is using when the node is verifying transactions.

Operating environment

OS: Ubuntu 22.04
Node: v1.0.0
Cosmos SDK: v0.45.16