The OS is proprietary.
Yes, it's how they make money as a company and pay their developers. Otherwise, we wouldn't have the choice of Sailfish OS instead of iOS or Android.
Proprietary is not necessarily bad.
... and yet it's a tonne more developer friendly than Android is becoming.
Large parts of the OS are open source though. Not just the Linux kernel and userland, but also some specific things:
Sailfish: https://github.com/sailfishos Android layer: https://github.com/libhybris/libhybris