Allow licenses with a 10% overage of users for renewals

There already was a 10% overage allowance when applying a new license
(no renewals). Now, the same overage will be applied to all license
uploads for the users count.

Changelog: changed
MR: https://gitlab.com/gitlab-org/gitlab/-/merge_requests/67507
EE: true

ee/app/models/license.rb

@@ -656,9 +656,6 @@ class License < ApplicationRecord
   end
 
   def restricted_user_count_with_threshold
-    # overage should only be applied for new subscriptions not for renewals.
-    return restricted_user_count if previous_user_count
-
     (restricted_user_count * (1 + ALLOWED_PERCENTAGE_OF_USERS_OVERAGE)).to_i
   end
 
@@ -667,7 +664,7 @@ class License < ApplicationRecord
     return unless restricted_user_count
 
     if previous_user_count && (prior_historical_max <= previous_user_count)
-      return if restricted_user_count >= daily_billable_users_count
+      return if restricted_user_count_with_threshold >= daily_billable_users_count
     else
       return if restricted_user_count_with_threshold >= prior_historical_max
     end

ee/spec/models/license_spec.rb

@@ -218,16 +218,28 @@ RSpec.describe License do
             HistoricalData.track!
           end
 
-          context 'when license is from a fresh subscription' do
-            let(:previous_user_count) { nil }
-
+          shared_examples 'current active user count within threshold' do
             context 'when current active users count is under the threshold' do
+              let(:current_active_users_count) { 10 }
+
+              it 'accepts the license' do
+                expect(new_license).to be_valid
+              end
+            end
+
+            context 'when current active users count is equal to the threshold' do
               let(:current_active_users_count) { 11 }
 
               it 'accepts the license' do
                 expect(new_license).to be_valid
               end
             end
+          end
+
+          context 'when license is from a fresh subscription' do
+            let(:previous_user_count) { nil }
+
+            include_examples 'current active user count within threshold'
 
             context 'when current active users count is above the threshold' do
               let(:current_active_users_count) { 12 }
@@ -256,8 +268,10 @@ RSpec.describe License do
           context 'when license is from a renewal' do
             let(:previous_user_count) { 1 }
 
-            context 'when current active users count is under the threshold' do
-              let(:current_active_users_count) { 11 }
+            include_examples 'current active user count within threshold'
+
+            context 'when current active users count is over the threshold' do
+              let(:current_active_users_count) { 12 }
 
               it 'does not accept the license' do
                 expect(new_license).not_to be_valid