Why would BeOS not be open source at this point?
Because the incentives for going through with that are low. Most likely it contains some parts of third-party code under non-ooen license (i.e. in device drivers, but not only) and maybe some subsystems were licensed in some form of exclusive form to others. Also they might want to double check that code not by "accident" looks like somebody else (i.e. the ext2 code might be inspired by Linux's) This all leads to rev…
Access owns it. Even though they aren't doing anything with it, if they just released the code they would probably open themselves up to lawsuits over possible 3rd party code. So they would have to pay someone to go over the code to take out 3rd party stuff. That would take money for which there is no tangible benefit to them so they won't do it.