feat: add automatic factory data generation for smart account creation

[DeVikingMark]

Summary

Implements automatic factory data generation when creating smart accounts, resolving the TODO in getFactoryArgs method.

Changes:

• Add createFactoryData() helper function to generate factory data for account initialization
• Add getFactoryArgsWithGeneration() method that auto-generates factory data when not provided
• Support both local (private key) and WebAuthn account types
• Maintain backward compatibility with existing factory data usage

Testing:

• Add comprehensive tests for factory data generation
• Test error handling for unsupported account types
• Verify backward compatibility with provided factory data

Resolves TODO: "support creating factory data"

[cb-heimdall]

🟡 Heimdall Review Status

Requirement	Status	More Info
Reviews	🟡 0/1	Denominator calculation Show calculation 1 if user is bot 0 1 if user is external 0 2 if repo is sensitive 0 From .codeflow.yml 1 Additional review requirements Show calculation Max 0 0 From CODEOWNERS 0 Global minimum 0 Max 1 1 1 if commit is unverified 0 Sum 1