Exactly. FDA doesn't review code!
If there are complaints, FDA does sometimes review is the mountain of device related documentation. Design, assembly, maintenance, end user manuals, etc. Checking the paper trail. Is the paperwork done correctly, signed by a competent employee and reviewed by appropriate persons. There also needs to be watertight trail of employee training. Failure to have that does not end well!
Traceability (both physical and code) is another thing you better get right as a medical company. You need to know where, when, etc. each major component of the device came to be.
Medical companies literally generate so much paperwork, that separate storage facilities are needed for it. While you'd obviously have it in digital format for yourself, all of it is also printed out and signed.