[betaEnabled] Extract operations on table subaccount_states as separate PR

[jaroslaw-pieszka]

PR #460 introduces table subaccount_states designed to cache CIS managed state of betaEnabled and usedForProduction.

To manage the change in the more controlled way extract relevant changes from PR #460 and create separate one.

NOTE: Bear in mind that by design there is neither Insert nor Update operation.
There is Upsert

• add unit tests
• consider reimplementation of Upsert to change strategy (first update then insert) - see TODO in the code - we can assume that DB and driver support rowsAffected so if update return no rowsAffected we should insert row.