The text of the GPL does not mention the C preprocessor. "Everybody knows" that running source through cpp prior to distribution renders it violative of the GPL. Because this is a comfortable old truth, we haven't troubled ourselves to re-justify it from first principles again.
I think that if you explicitly articulate the reasons why post-preprocessed source code is inadequate to meet the definition of source code under the GNU GPL, the case against Red Hat's monolithification of their kernel SRPMS will become more clear.
I have tried to elucidate the matter myself, but I am clearly not a persuasive enough exponent.
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