feat: upgrade Cosmos SDK to v0.47

[robert-zaremba]

Description

Closes: #XXXX

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[JeancarloBarrios]

@aaronc @robert-zaremba, to revive this PR CI is still failing
https://github.com/regen-network/regen-ledger/actions/runs/10170846812/job/28130739271?pr=2162
https://github.com/regen-network/regen-ledger/actions/runs/10170846812/job/28130739271?pr=2162
https://github.com/regen-network/regen-ledger/actions/runs/10170846815/job/28130738621?pr=2162