NewMerkleTree is a memory hog, we can do better than that:
BenchmarkMerkle/NewMerkleTree-8 13 88434670 ns/op 20828207 B/op 300035 allocs/op
BenchmarkMerkle/CalcMerkleRoot-8 15 69264150 ns/op 0 B/op 0 allocs/op
C# node is quite picky as it expects there to be exactly one value returned,
but our testchain actually adds 4 signatures for multisig cases instead of 3
which makes it technically incompatible with C# node.
Our test chain is used in core,rpc and (in future) interop packages.
It is better to have all related declarations in one place to avoid
code duplication.
