Added: the comments in those files are better than nothing but they don't really say what the program is doing the way the original source code hopefully would. The labels are still the ones generated by the disassembler, so not very informative. Still, it's nice that someone did this and it's a good starting point for further study by anyone sufficiently motivated.
If of any interest, the source code to the BDS C compiler of the same era was released here: https://www.bdsoft.com/resources/bdsc.html