In summary: the above isn't a "patch" or "git pull request" that can be submitted. This is a change of a mindset that would need to happen amongst the core development group. The GAAP isn't just a ruleset/certification that happens once and then you have it. It is an ongoing commitment.
When I hear that, I hear "you should stop doing what you're doing for a year or two or three and re-implement the whole thing."Yeah... no. As much as that would be a fun project, I don't think that is the job of the team working on the existing reference implementation. Keeping the existing software and network running as smoothly as possible is the highest priority.
Another very high priority is working through issues that arise as alternative implementations happen (see the current thread in the development section about non-DER-encoded signatures for a good example). An alternative implementation that has the kind of accounting that you want is a great idea-- go do it, fund it, or convince somebody else to do it. I think genjix' libbitcoin has the "store the blockchain in a database" that you want (although last I heard he was running into performance issues with that approach).