What would someone do with the source code for Windows? No one in open source would want to touch it. No large company would want to touch it. Grey/black hats are probably happier with their decompilers. Surely it would be easier to pirate than build (assuming their build system scales with most build systems I've observed in the wild). No small company would want to touch it.

Anyway MS share source with various third parties (governments at least and I believe large customs in general) so any of these are a potential leak source.