fix(spdx): Set the licenseConcluded via ORT's effective license

Previously, only ORT's `concludedLicense` from a package curation was
taken into account. However, if solely detected license findings were
cleared via license finding curations from package configurations, that
did not have any impact at all until now.

To fix this, use the effective license with a custom license view of the
declared and detected licenses as a fallback if no concluded license is
set.

Finally, the `licenseConcluded` should only be set if (human) clearance
work was involved, so only set it if it differs from the
`licenseDeclared`. If `licenseDeclared` already was correct from the
start, then this needs to be "acknowledged" by manually setting the
concluded license to the same expression.

Signed-off-by: Sebastian Schuberth <sebastian@doubleopen.org>

Author: sschuberth

plugins/reporters/spdx/src/main/kotlin/Extensions.kt

@@ -30,6 +30,7 @@ import org.ossreviewtoolkit.model.Hash
 import org.ossreviewtoolkit.model.Identifier
 import org.ossreviewtoolkit.model.KnownProvenance
 import org.ossreviewtoolkit.model.LicenseFinding
+import org.ossreviewtoolkit.model.LicenseSource
 import org.ossreviewtoolkit.model.OrtResult
 import org.ossreviewtoolkit.model.Package
 import org.ossreviewtoolkit.model.Provenance
@@ -159,6 +160,12 @@ internal fun Package.toSpdxPackage(
         .applyChoices(ortResult.getPackageLicenseChoices(id))
         .applyChoices(ortResult.getRepositoryLicenseChoices())
 
+    val licenseDeclared = resolvedLicenseInfo.mainLicense()?.simplify()
+
+    val licenseView = LicenseView(setOf(LicenseSource.DECLARED, LicenseSource.DETECTED))
+    val licenseConcluded = concludedLicense ?: resolvedLicenseInfo.effectiveLicense(licenseView)
+        .takeUnless { it == licenseDeclared }
+
     return SpdxPackage(
         spdxId = id.toSpdxId(type),
         checksums = when (type) {
@@ -182,11 +189,10 @@ internal fun Package.toSpdxPackage(
             SpdxPackageType.SOURCE_PACKAGE -> SpdxConstants.NOASSERTION
             // Clear the concluded license as it might need to be different for the VCS location.
             SpdxPackageType.VCS_PACKAGE -> SpdxConstants.NOASSERTION
-            SpdxPackageType.PROJECT -> concludedLicense.nullOrBlankToSpdxNoassertionOrNone()
-            else -> concludedLicense.nullOrBlankToSpdxNoassertionOrNone()
+            SpdxPackageType.PROJECT -> licenseConcluded.nullOrBlankToSpdxNoassertionOrNone()
+            else -> licenseConcluded.nullOrBlankToSpdxNoassertionOrNone()
         },
-        licenseDeclared = resolvedLicenseInfo.mainLicense()
-            ?.simplify()
+        licenseDeclared = licenseDeclared
             ?.sorted()
             ?.nullOrBlankToSpdxNoassertionOrNone()
             ?: SpdxConstants.NONE,