For the coinbase vTxFees used a dummy value of -nFees.
Similarly the first vTxSigOpsCost entry was calculated from
the dummy coinbase transaction.
This was introduced in #2115, but the values were never returned by the RPC or used in a test.
Drop ’m and add code comments to prevent confusion.
This PR also adds test coverage for the fees and sigops fields in getblocktemplate, so it closes #32053.