Well he somewhat "owns" the port for Horizon OS. It's not like he just cloned a github and had to run one command to create the citra.nro file. He definitely put some efford into it and thus it's fine imho.
You are always free to get yourself the code of Citra since it's open source as you said and do your own port while keeping it public. If you can't or don't want to, you can either pay for m4xw's port or live with the fact that you can't play 3DS games on your Switch yet. He said he'll make it public when he's done with it though.
That being said, you all should be aware that it's nowhere enjoyable in it's current state. Very few games run "okay" but it's no fun and definitely not "the way the games should be played" and honestly I don't see much happening there from now on. m4xw is a brilliant dev but he's not a magician and the Switch is very limited which is a fact we all have to accept. Unless a Switch Pro or 2 comes out, those games won't run significantly better.
The only hope I see for 3DS gaming on the Switch is the approach that vita2hos took a few days ago: Redirecting all syscalls to Horizon OS and thus play the games natively instead of emulating them. Pretty much the same way WINE runs Windows binaries in Linux.