Fix IBC MASP tx extraction

[yito88]

Describe your changes

closes #3488

Indicate on which release or other PRs this topic is based on

v0.40.0

Checklist before merging to draft

• I have added a changelog
• Git history is in acceptable state

[codecov]

Codecov Report

Attention: Patch coverage is 38.79310% with 71 lines in your changes missing coverage. Please review.

Project coverage is 53.44%. Comparing base (8479d38) to head (f4ee4d3).
Report is 4 commits behind head on main.

Files	Patch %	Lines
crates/namada/src/ledger/protocol/mod.rs	47.16%	28 Missing ⚠️
crates/sdk/src/masp.rs	0.00%	26 Missing ⚠️
crates/core/src/ibc.rs	0.00%	7 Missing ⚠️
crates/tx/src/data/mod.rs	60.00%	4 Missing ⚠️
crates/events/src/extend.rs	0.00%	3 Missing ⚠️
crates/node/src/shell/finalize_block.rs	25.00%	3 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #3490      +/-   ##
==========================================
- Coverage   53.48%   53.44%   -0.04%     
==========================================
  Files         320      320              
  Lines      110000   110072      +72     
==========================================
+ Hits        58832    58833       +1     
- Misses      51168    51239      +71     

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[grarco]

LGTM, thank you!