This has been checked with the latest sonar-maven-plugin version 3.9.1.2184.
Given a project which generates Java 17 bytecode, by using 17 for the Maven compiler plugin, analyzing the project with the sonar-maven-plugin scanner will activate the Findbugs plugin and yields the following errors:
java.lang.IllegalArgumentException: Unsupported class file major version 61
After some research, I found that the sonar-maven-plugin uses version 4.0.3 of the sonar-findbugs-plugin internally.
This issue is supposedly fixed in spotbugs version 4.2.2 and later, see https://giters.com/spotbugs/spotbugs/issues/1570. This newer version of spotbugs is used in sonar-findbugs-plugin version 4.0.4 and later, see When will sporbugs version 4.4.0 be supported? · Issue #376 · spotbugs/sonar-findbugs · GitHub
As of this writing, the latest version of the sonar-findbugs-plugin is 4.0.5
I am confident that updating the plugin to this version will enable Java 17 compatibility.