No block context addresses are considered warm.

EIPS/eip-4762.md

@@ -262,10 +262,15 @@ class AccessSubtree(Container):
 
 ### Block-level operations
 
-* Precompile accounts, system contract accounts and slots of a system contract that are accessed during a system call are considered warm.
-* When (and only when) calling a system contract _via a system call_, the code chunks and account should not appear in the witness.
-* The coinbase account is warmed before the block, and the whole account is accessed
-* Withdrawals are cold, but are added to the witness at no cost if they are the target of a transaction.
+None of:
+
+* Precompile accounts, system contract accounts and slots of a system contract that are accessed during a system call,
+* The coinbase account
+* Withdrawal accounts
+
+are warm at the start of a transaction.
+
+Note: When (and only when) calling a system contract _via a system call_, the code chunks and account should not appear in the witness.
 
 ### Account abstraction