Upgrade / Cosmos-SDK version to 0.47.8

[scorpioborn]

Description

Upgrade the Cosmos-SDK and IBC to the latest stable version of v0.47

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Type of change

Please check the options that are relevant. This PR introduces

• Patch: Bug fix (non-breaking change which fixes an existing issue)
• Minor: New feature (non-breaking change which adds new functionality)
• Major: Breaking change (fix or feature that would cause existing functionality to not work as expected)
• This change requires a documentation update

Features Description

• Upgrade Cosmos-SDK to v0.47.8
• Upgrade IBC to v7.3.2
• Replaced sdk.Dec to sdkmath.LegacyDec
• Upgrade Handler for the changes

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Test Cases

• NA

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Documentation

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Checklist:

• I have added change type (major|minor|patch) in the PR
• My code follows the style guidelines of this project
• I have performed a self-review of my own code
• I have commented my code, particularly in hard-to-understand areas
• I have made corresponding changes to the documentation
• My changes generate no new warnings
• I have added tests that prove my fix is effective or that my feature works
• New and existing unit tests pass locally with my changes

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[codecov-commenter]

Codecov Report

All modified and coverable lines are covered by tests ✅

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Additional details and impacted files

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  Misses                        ?    39544           
  Partials                      ?      478           

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