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## Description
R4R
Closes: #9912
This PR introduces 1 new middleware:
- `TipsMiddleware`: transfer tip from tipper to feePayer when relevant.
It also makes sure in the DIRECT_AUX sign mode handler that the fee payer cannot use that sign mode.
Depends on:
- [x] #10028
- [x] #10268
- [x] #10322
- [x] #10346
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---
### Author Checklist
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I have...
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- [ ] added a changelog entry to `CHANGELOG.md`
- [ ] included comments for [documenting Go code](https://blog.golang.org/godoc)
- [ ] updated the relevant documentation or specification
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### Reviewers Checklist
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I have...
- [ ] confirmed the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [ ] confirmed `!` in the type prefix if API or client breaking change
- [ ] confirmed all author checklist items have been addressed
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Amaury
Alexander Bezobchuk
Federico Kunze