> A transpiler should translate all of the language's semantics, including resolving identifiers as symbols, and then choose legal names for them in the target language.

Yes, it should; but it also makes things much more difficult. This specific transpiler indeed builds an AST, but does not care about identifiers, just emitting them as is [1] (I hope I found the correct place in the code).

[1]: https://github.com/solod-dev/solod/blob/8485bc867ae0f0269d75...