In the original paper, the falloff inside `bcone.theta_e` is assumed to
be `pi/2`, which is too large for spot light and resulted in an
overestimation near the cone boundary.
To address this issue, attenuate the energy of a spot light using the
minimal possible angle formed by the light axis and the shading point
when traversing the light tree.
Ref: #122362
Pull Request: https://projects.blender.org/blender/blender/pulls/122667
296ac0e9ef