It's not clear to me if you are have looked at the previous UTXO set commitment proposals.
some utxo set commitment bookmarks (a little old)
http://diyhpl.us/~bryan/irc/bitcoin/utxo-commitments-or- fraud-proofs.stdout.txt
TXO bitfieldshttp://diyhpl.us/wiki/transcripts/sf-bitcoin-meetup/ 2017-07-08-bram-cohen-merkle- sets/ delayed TXO commitments
https://lists.linuxfoundation.org/pipermail/bitcoin-dev/ 2016-May/012715.html TXO commitments do not need a soft-fork to be usefulrolling UTXO set hashes
https://lists.linuxfoundation.org/pipermail/bitcoin-dev/ 2017-May/014337.html
lotta other resources available, including source code proposals..