Wine literally bans contributions from anyone that has seen Microsoft Windows source code:
https://wiki.winehq.org/Developer_FAQ#Who_can.27t_contribute...
https://wiki.winehq.org/Developer_FAQ#Who_can.27t_contribute...
Forbidding people who have seen the "source" programm is most likely to protect their version from going from "matching behaviour" to "behaving like", as in the same code, point. This might also be intended to build a safeguard for good intentioned developers to not break their (most likely existing) own NDAs accidently.