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 bitfields
http://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 useful
https://lists.linuxfoundation.org/pipermail/bitcoin-dev/2017-February/013591.html

rolling UTXO set hashes
https://lists.linuxfoundation.org/pipermail/bitcoin-dev/2017-May/014337.html

lotta other resources available, including source code proposals..

- Bryan
http://heybryan.org/
1 512 203 0507