consider
```
a/tmp/foo:
  file.absent:
    - name: /tmp/foo

/tmp/foo:
  file.managed:
    - contents: |
                #
test-acc1:
  file.accumulated:
    - require_in:
      - file: final
    - filename: /tmp/foo
    - text: |
            bar
test-acc2:
  file.accumulated:
    - watch_in:
      - file: final
    - filename: /tmp/foo
    - text: |
            baz
final:
  file.blockreplace:
    - name: /tmp/foo
    - marker_start: "#-- start salt managed zoneend -- PLEASE, DO NOT EDIT"
    - marker_end: "#-- end salt managed zoneend --"
    - content: \'\'
    - append_if_not_found: True
    - show_changes: True'
```
This unsurprisely breaks with
```
----------
          ID: a/tmp/foo
    Function: file.absent
        Name: /tmp/foo
      Result: True
     Comment: File /tmp/foo is not present
     Changes:
----------
          ID: /tmp/foo
    Function: file.managed
      Result: True
     Comment: File /tmp/foo updated
     Changes:
              ----------
              diff:
                  New file
----------
          ID: test-acc1
    Function: file.accumulated
      Result: True
     Comment: Accumulator test-acc1 for file /tmp/foo was charged by text
     Changes:
----------
          ID: test-acc2
    Function: file.accumulated
      Result: False
     Comment: An exception occurred in this state: Traceback (most recent call last):
                File "/srv/salt/makina-states/src/salt/salt/state.py", line 1372, in call
                  **cdata['kwargs'])
                File "/srv/salt/makina-states/src/salt/salt/states/file.py", line 2946, in accumulated
                  map(deps.append, require_in + watch_in)
              TypeError: can only concatenate list (not "ImmutableLazyProxy(list)") to list
     Changes:
----------
          ID: final
    Function: file.blockreplace
        Name: /tmp/foo
      Result: False
     Comment: One or more requisite failed
     Changes:

Summary
------------
Succeeded: 3
Failed:    2
------------
Total:     5

```

This sls is a fix of your test, i ll try to find a fix asap, but i think this goes with map inside file..