If you mean the bootloader in the binary file you got from the BDM... The first four bytes are the initial stack pointer, and the next four bytes are where executions starts. Jump to that address in IDA and press C to start disassembling.
Or go here for a head start with a P01 operating system:
https://github.com/LegacyNsfw/12593358
Or here for P59, but I've barely even started on this one:
https://github.com/LegacyNsfw/12592425
But if you mean the kernel that the app uses to reflash, it's not open source yet. Long story. It will be eventually though.
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