An enhanced version of the m48 HP48GX emulator is now available for the iPhone/iPod Touch that adds emulation for the HP38G, HP39G, HP48SX and HP49G. This version also features program/library import/export, many skins, save/load multiple calculator states, optional landscape layout, QWERTY keyboard, a http based file server, a file system manager and much more.

I have developed almost a hundred engineering utilities, formulas and nano Apps over the past 19 years for my HP48SX and now I can finally have them available in my shirt pocket wherever I am.

At $20, it is expensive for an iPhone App but it was well worth it for me. See:
http://www.mksg.de/m48plus/m48plus.html

Given that both m48 and m48+ are using GPL'd code, where is the source code?

I emailed the author for the source to m48 a while ago and it was sent to me. Just ask for it.

I'll do that. It doesn't meet the GPL license requirements, though:

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3. You may copy and distribute the Program (or a work based on it, under Section 2) in object code or executable form under the terms of Sections 1 and 2 above provided that you also do one of the following:

a) accompany it with the complete corresponding machine-readable source code, which must be distributed under the terms of Sections 1 and 2 above on a medium customarily used for software interchange; or,

b) Accompany it with a written offer, valid for at least three years, to give any third part, for a charge no more than your cost of physically performing source distribution, a complete machine-readable copy of the corresponding source code, to be distributed under the terms of Sections 1 and 2 above on a medium customarily used for software interchange; or,

c) Accompany it with the information you received as to the offer to distribute corresponding source code. (This alternative is allowed only for noncommercial distribution and only if you received the program in object code or executable form with such an offer, in accord with Subsection b above.)

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Option 3 is not applicable to m48+ because it is sold commercially, and not applicable to m48 because there is no upstream party that can provide the "corresponding source code". Note that all three options require that something actually be provided with the binary distribution, if only a written offer, which could be on the About page in the application.

Video m48+ working (in spanish)
http://www.youtube.com/watch?v=EEmg6k15VCk

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Note that all three options require that something actually be provided with the binary distribution, if only a written offer, which could be on the About page in the application.

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Source:

Source available upon request.

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I stand corrected.