@alex You like making big, unfounded claims don't you?

Optimization and compilation throws the information away in a irreversible way, so recovery of it is impossible outside of pure chance.

Decompilers have existed for years and they usually can produce source code that compiles and functions close enough, but such output is always a mess and lacks comments.

Even assuming that a perfect decompiler exists than can generate identical comments somehow, you still won't be able to legally distribute the resulting source code, as copyright law forbids the redistribution of derivative works without permission.