The entire runtime stack is open source.
https://github.com/dotnet/corefx https://github.com/dotnet/coreclr
https://github.com/dotnet/corefx https://github.com/dotnet/coreclr
Even without a open source GUI stack the open source .Net Runtime and Framework provide value to .Net developers like myself who enjoy C# (and the F# lovers too!) to develop on Linux, FreeBSD, and OS X with much less pain than in the past. Not fitting each and every scenario doesn't diminish its significance.