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Single fee-disbursement seam in state_transition.go delegates to creditTxFee (core/fee_split.go): full-fee-to-coinbase legacy path by default, or a deterministic 50%-true-burn + 50%-to-FeeRewardVault (0x0100..0002) split once the standalone FeeSplitTimestamp fork is active. Gated OFF everywhere (FeeSplitTimestamp nil) so the LIVE path stays RewardManager -> DAO Gov Safe; this is the ready in-protocol-split option the DAO can enable later. Proven (CGO off): fee_split_test (split math, conservation, odd-wei, determinism, legacy), fee_split_block_test (end-to-end burn on accepted blocks), reward_manager_routing_test (100% -> DAO Safe + live on-chain setRewardAddress redirect). params/extras suite green incl. the 3 mainnet boot-compat guards. Co-authored-by: Hanzo Dev <[email protected]>