Over time such restrictions have largely been lifted, but there are still US export controls on GPS receivers with particular features, such as those designed for use in high speed aircraft, those able to decode the still-military-only encrypted signals that piggyback GPS and provide greater positioning precision, or those designed for use in rockets/UAVs.
So, it's reasonable to assume that if you were to build your own, and do too good of a job, you would accidentally become subject to arms trade regulations, and that's probably not a place you want to unintentionally find yourself, particularly if you're publishing it as open source on the Internet :)