spark/v3.2/spark/src/main/java/org/apache/iceberg/spark/SparkValueConverter.java [47:109]:
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  public static Object convert(Type type, Object object) {
    if (object == null) {
      return null;
    }

    switch (type.typeId()) {
      case STRUCT:
        return convert(type.asStructType(), (Row) object);

      case LIST:
        List<Object> convertedList = Lists.newArrayList();
        List<?> list = (List<?>) object;
        for (Object element : list) {
          convertedList.add(convert(type.asListType().elementType(), element));
        }
        return convertedList;

      case MAP:
        Map<Object, Object> convertedMap = Maps.newLinkedHashMap();
        Map<?, ?> map = (Map<?, ?>) object;
        for (Map.Entry<?, ?> entry : map.entrySet()) {
          convertedMap.put(
              convert(type.asMapType().keyType(), entry.getKey()),
              convert(type.asMapType().valueType(), entry.getValue()));
        }
        return convertedMap;

      case DATE:
        // if spark.sql.datetime.java8API.enabled is set to true, java.time.LocalDate
        // for Spark SQL DATE type otherwise java.sql.Date is returned.
        if (object instanceof Date) {
          return DateTimeUtils.fromJavaDate((Date) object);
        } else if (object instanceof LocalDate) {
          return DateTimeUtils.localDateToDays((LocalDate) object);
        } else {
          throw new UnsupportedOperationException("Not a supported date class: " + object);
        }
      case TIMESTAMP:
        // if spark.sql.datetime.java8API.enabled is set to true, java.time.Instant
        // for Spark SQL TIMESTAMP type is returned otherwise java.sql.Timestamp is returned.
        if (object instanceof Timestamp) {
          return DateTimeUtils.fromJavaTimestamp((Timestamp) object);
        } else if (object instanceof Instant) {
          return DateTimeUtils.instantToMicros((Instant) object);
        } else {
          throw new UnsupportedOperationException("Not a supported timestamp class: " + object);
        }
      case BINARY:
        return ByteBuffer.wrap((byte[]) object);
      case INTEGER:
        return ((Number) object).intValue();
      case BOOLEAN:
      case LONG:
      case FLOAT:
      case DOUBLE:
      case DECIMAL:
      case STRING:
      case FIXED:
        return object;
      default:
        throw new UnsupportedOperationException("Not a supported type: " + type);
    }
  }
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spark/v3.1/spark/src/main/java/org/apache/iceberg/spark/SparkValueConverter.java [47:109]:
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  public static Object convert(Type type, Object object) {
    if (object == null) {
      return null;
    }

    switch (type.typeId()) {
      case STRUCT:
        return convert(type.asStructType(), (Row) object);

      case LIST:
        List<Object> convertedList = Lists.newArrayList();
        List<?> list = (List<?>) object;
        for (Object element : list) {
          convertedList.add(convert(type.asListType().elementType(), element));
        }
        return convertedList;

      case MAP:
        Map<Object, Object> convertedMap = Maps.newLinkedHashMap();
        Map<?, ?> map = (Map<?, ?>) object;
        for (Map.Entry<?, ?> entry : map.entrySet()) {
          convertedMap.put(
              convert(type.asMapType().keyType(), entry.getKey()),
              convert(type.asMapType().valueType(), entry.getValue()));
        }
        return convertedMap;

      case DATE:
        // if spark.sql.datetime.java8API.enabled is set to true, java.time.LocalDate
        // for Spark SQL DATE type otherwise java.sql.Date is returned.
        if (object instanceof Date) {
          return DateTimeUtils.fromJavaDate((Date) object);
        } else if (object instanceof LocalDate) {
          return DateTimeUtils.localDateToDays((LocalDate) object);
        } else {
          throw new UnsupportedOperationException("Not a supported date class: " + object);
        }
      case TIMESTAMP:
        // if spark.sql.datetime.java8API.enabled is set to true, java.time.Instant
        // for Spark SQL TIMESTAMP type is returned otherwise java.sql.Timestamp is returned.
        if (object instanceof Timestamp) {
          return DateTimeUtils.fromJavaTimestamp((Timestamp) object);
        } else if (object instanceof Instant) {
          return DateTimeUtils.instantToMicros((Instant) object);
        } else {
          throw new UnsupportedOperationException("Not a supported timestamp class: " + object);
        }
      case BINARY:
        return ByteBuffer.wrap((byte[]) object);
      case INTEGER:
        return ((Number) object).intValue();
      case BOOLEAN:
      case LONG:
      case FLOAT:
      case DOUBLE:
      case DECIMAL:
      case STRING:
      case FIXED:
        return object;
      default:
        throw new UnsupportedOperationException("Not a supported type: " + type);
    }
  }
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