Well, I dont know if the source has been released yet, but i can tell you that it would be a hard job: we don't have all the sources of our cellphone, so we couldn't have the drivers working well (as the GPU). It would be a hard job. I still have no experience as a developer, maybe in some time I could do something like a kernel but making a new OS to our phone would be very harder...
But I'm sure that there is here a lot of people better than me in that, just wait
Sorry my bad english