According to EthResearch, the new proposal "Native UTXOs on Ethereum" suggests introducing native UTXOs in addition to the account model, storing UTXO data in historical records while keeping only a "spent or not" flag on-chain, thereby reducing the permanent state occupancy of one-time payments by approximately 99.8%. The solution is based on EIP-8141 Frame Transactions, supports UTXOs paying gas themselves, trustless gas sponsorship, and is compatible with scenarios such as ERC-20 and privacy payments.

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