SPDX standardizes how source code conveys its copyright and licensing
information. See https://spdx.github.io/spdx-spec/1-rationale/ . SPDX
tags are adopted in many large projects, including things like the Linux
kernel.
This function does *not* always convert from UTF-16. It converts
from UTF-16 on Windows and UTF-32 on other operating systems.
Also renaming UTF8ToUTF16 for consistency, even though it
technically doesn't have the same problem since it only was
implemented on Windows.
