Chris,
Correcting for coverging vertials I do not regard as manipulation that needs to be declared. If you had access to a camera with a rising front lens panel, swings and tilts, you could have eliminated the effect at the time of taking the pic.
If in your link you had cloned out the car, road markings and parking sign then it would have in my opinion have reached the point of declaration that this had been done.
Don
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