I would be very surprised if such a thing exists. Are there any industries, safety critical or otherwise, where the default is open source? If not, why would anyone think to justify the decision to not open source code, and especially why would anyone think to make such a memo or piece of research public?
>Are there any industries, safety critical or otherwise, where the default is open source?
Cryptography.[0] When trustworthiness is paramount, as in crypto (and IMO in safety-critical applications like this), being able to inspect the code helps a lot.