I don't understand. What's missing from the code, model, and weights provided to make this "open source" by the definition of your first link? it seems to meet all of those requirements.
As for the OSAID, the exact training dataset is not required, per your quote, they just need to provide enough information that someone else could train the model using a "similar dataset".
Ok, but the most important part of that research paper is published on the github repository, which explains how to provide audio data and text data to recreate any STT model in the same way that they have done.
See the "Approach" section of the github repository: https://github.com/openai/whisper?tab=readme-ov-file#approach
And the Traning Data section of their github: https://github.com/openai/whisper/blob/main/model-card.md#training-data
With this you don't really need to use the paper hosted on arxiv, you have enough information on how to train/modify the model.
There are guides on how to Finetune the model yourself: https://huggingface.co/blog/fine-tune-whisper
Which, from what I understand on the link to the OSAID, is exactly what they are asking for. The ability to retrain/finetune a model fits this definition very well:
All 3 of those have been provided.