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At the last link you can also see, that previously an empty file with a crlf (\r\n) resulted in application/octet-stream and results in text/plain for newer PHP versions. Maybe this can be also be covered in PhpSpreadsheet (e.g. by using trim and checking the content before doing the mimetype check)?
The ideal way would be, to treat "empty" files (which should proably also include files with only whitespace characters) as such (application/x-empty) instead of application/octet-stream by PHP itself - or the mimetype text/plain for files with \r\n (to align the behavior to PHP 8.3+) .