Since their C code is based on the tangled code, their transformation discards the ENTIRE comments of the original source (and simply not stripping the comments would not help, because in the rearranged order they wouldn't make much sense anymore). Essentially, they are rendering TeX illiterate.
I can't conceive how this could possibly lead to a more maintainable product. TeX has a perfectly workable way of making arbitrary local changes through "Changefiles". The Pascal/C code was never meant to be edited directly.