Tracking issue: #10600
Some things to consider:
Although sources and sinks are inverse concepts, sources have a one-to-many relationship with downstream relations, while sinks have a one-to-one relationship with upstream relations. Relations have a zero-to-many relationship with downstream sinks, though, which gets in the way of implementing them as inverse dbt concepts (e.g. using pre- and post-hooks).
Something else to consider is that source and sink configuration might have different ownership than model development in the wild (e.g. data engineers vs. analytics engineers), so it'd be preferable not to tightly couple them.