Question

Why might the conclusion of the declaration be considered courageous

Answer 1

Or in simpler terms, it seems courageous because in the conclusion is where they declare independence and to separate from them

Answer 2

It is the moment of transition from "United Colonies" to "Free and Independent States," and announces a new political entity, "the united States of America," governed by "Representatives" whose power and legitimacy are explicitly drawn not from birthright, or might, but rather "in the Name, and by Authority of the good People of these Colonies." i hope this helps