Not in an era when information is the most valuable commodity. Just look at the discrepancy in patent treatment been the US and China: openness on our part can still go unrequited and be taken advantage of. No matter what we give a sanctioned county free access to, they can just bend it to their own will.
Did you just call the US patent system "Open"?
In order to obtain patent protection, you have to make public the details of your invention, so "open" in the sense that the information is available, and vulnerable thereby to foreign manufacturers who don't respect the patent.
That’s getting off-topic: U.S. law currently requires this. Whether or not you agree with that policy, the question is whether GitLab should knowingly break that law, incurring potentially significantly or even ruinous impact to their business, until the law is changed or should they comply while working with their representatives to change the laws? That’s a lot of risk to ask a company to take on for something which doesn’t benefit Iranians that much.
The thing about the law is, it's not the company that suffers but employees can and will be thrown in jail. Executives aren't going to stick their necks out.