Thanks for the replies people. I think I have figured out what I was looking for.
The question about the lack of opensource code for ciplushelper plugin stems from the comparison with softcams. I think there is a subtle but important difference between the two situations though. Softcams can (and are) used by many people to watch their pay-TV subscriptions in E2 receivers. Sharing over LAN using softcams is common too. Both of these activities are legal at least in some countries. The firmware in CI+ CAM on the other hand is made to be used with (a subset of) CI+ certified devices since its inception. Consequently, any code which will enable the usage of these CAMs in any other receiver will essentially be used for "illegal" activities in all the countries. It does not matter whether the opensource code contains the illegally acquired certificates or not.
As I understand it, the ciplushelper plugin and related code works in a symbiotic relationship with the drivers and other code provided by the box manufacturers. Given this, any code development to make CI+ CAMs work in their receivers will inevitably result in legal action against the manufacturers. Hence they won't be willing to overtly help with the development, and any traces of this help will be necessarily kept secret. Releasing the sources might mean that manufactures would have nowhere to hide.
It's a pity we are in this situation. This might very well be the beginning of end of the use of E2 receivers as we know it. I might be (and I hope I am) wrong though.