I tested the CompareMultipleSpdxDocs function against two spdx files describing util-linux-2.35.1 and util-linux-2.36.1 (that I attach here: util-linux-compare-test.zip) using the following command:
java -jar ./spdx-tools-2.2.4-jar-with-dependencies.jar CompareMultipleSpdxDocs util-linux-compare.xls util-linux-2.35.1.spdx util-linux-2.36.1.spdx
In the "File Found Licenses" tab of the output xls file (attached here: util-linux-compare-xls.zip), I found the following false positives (files marked as "different" while found licenses are identical)

The false positives are ./config/ltmain.sh ./configure and ./m4/libtool.m4
I checked also in the (attached) spdx files, LicenseInfoInFile data of such files are identical.
eg. the entry for ./config/ltmain.sh looks identical in util-linux-2.35.1.spdx and in util-linux-2.36.1.spdx
# File
FileName: ./config/ltmain.sh
FileChecksum: SHA1: 031f7e2297cd59a8861bf9854bfadf81dc3d6d8b
LicenseConcluded: NOASSERTION
LicenseInfoInFile: GPL-2.0-or-later
LicenseInfoInFile: GPL-3.0-or-later
LicenseInfoInFile: GPL-3.0-or-later
LicenseInfoInFile: Libtool-exception
LicenseInfoInFile: Libtool-exception
FileCopyrightText: <text>Copyright (c) 1996-2015 Free Software Foundation, Inc.
Copyright (c) 2004-2015 Free Software Foundation, Inc.
Copyright (c) 2010-2015 Free Software Foundation, Inc.
</text>
If one wants to process the data stored in the xls file with automated tools in order -- for example -- to weigh the difference between different package versions, false positives do constitute an issue.