What does it mean to "have" "it"? You might have assembly. That's an "it" that you can "have". Plenty of people derive meaning from it. Some people, like the retro gaming people, even use the assembly as the "form preferred for modification" if they don't have the original source. How is inferring the intent of, say, dense uncommented C or dense CUDA much different?
Are… Are you pulling out the “It depends on what the meaning of the word ‘is’ is.” trick?
This is just stupid semantic arguing. In the situations where you have assembly, its from getting it in some arcane way that is not supposed to happen. Building something to rip Nintendo roms for example. Looking at a codebase isn't reverse engineering.