Moreover, comments. From expletives to actual trade secrets, a company needs to audit the code to ensure that at least the trade secrets have been removed from the source code. For example, even though Microsoft does not release the Windows/NT code widely, there are checks to ensure that expletives and comments that might cause severe repercussions (i.e. political statements) are not inserted. However, this is definitely a lesser concern to individual or small-group developers.
(Plus tooling issues etc, but considering that the massively-popular and ported Doom exists, it might be solved by the community. However, software which no longer has a community will encounter these issues.)