Taking the GPL v3, in section 1 you have:
The “Corresponding Source” for a work
in object code form means all the
source code needed to generate,
install, and (for an executable work)
run the object code and to modify the
work, including scripts to control
those activities.
If the comments and white-space were stripped, as well as function and variable names changed, you would be unable to reasonably modify the work.
In addition:
The Corresponding Source for a work in
source code form is that same work.
That same work, not an altered work.
So, to clarify my previous point, the source code has to be unaltered, I'm assuming human writing == human readable. But yes, you could write directly in what could be consider non human readable.