If nVidia open sourced all their drivers tomorrow the risk of some cheap Chinese shop making clones of their hardware and re-targeting the nVidia drivers to get lots of the features would be very high. It'd significantly reduce the value of what they'd built (to them).
Really, I don't get why so many Linux users ask questions like this. Most software is proprietary because it costs money to develop. This site we're talking on isn't open source. Windows isn't. macOS / iOS isn't. Games generally aren't. Google isn't. Azure/Bing aren't. Open source is the exception, not the norm.