Ethereum introduced Transaction Access Lists (TALs) in 2020 to optimize gas
costs during transaction execution. In this work, we present a comprehensive
analysis of TALs in Ethereum, focusing on adoption, quality, and gas savings.
Analyzing a full month of mainnet data with 31,954,474 transactions, we found
that only 1.46% of transactions included a TAL, even though 42.6% of
transactions would have benefited from it. On average, access lists can save
around 0.29% of gas costs, equivalent to approximately 3,450 ETH (roughly US5Mio)peryear.However,19.6imperfections,causingalmost11.8thanwithout.WefindthattheseinaccuraciesarecausedbytheunknownstateatthetimeoftheTALcomputationaswellasimperfectTALcomputationsprovidedbyallmajorEthereumclients.WethuscomparethegassavingswhencalculatingtheTALatthebeginningoftheblockvs.calculatingitonthecorrectstate,tofindthattheunknownstateisamajorsourceofTALinaccuracies.Finally,weimplementanidealTALcomputationfortheErigonclienttohighlightthecostoftheseflawedimplementations.