TLDR The core of the suggested changes it to enable EOAs with contract code to reset themselves to have no contract code. Once the account is an SCA, it may return to being an EOA by removing it's own account code using a CODERESET opcode. This enables both ephemeral and persistent SCAs, removes extra work required to manage DOS and unlocks new use-cases. Context There are currently two types of accounts in the Ethereum blockchain: EOAs: an account with no contract code that is tightly coupled to a ECDSA key pair holding user assets with the ability to invoke smart contract code. SCAs: smart contract acting as a user account that holds assets and proxies user requests to other smart contracts SCAs offer several UX improvements such as:

Current 7702 spec Before 7702 EIP ethereum had 2 types of accounts EOAs: an account that is tightly coupled to a ECDSA key pair holding user assets, signature from private key is required to move assets SCAs: smart contract acting as a user account that holds assets, successful execution of code is required to move assets SCAs are preferred option over EOAs because they have 3 great UX properties. Batching Paymasters