Well why don't you look at them to find out why before you say stuff like that. It isn't exactly a fucking secret. It is quite small at the core and the rest of it is giving added value, like interaction with python, java etc and the large range of output formats etc. Just like a great many software solutions.
The emacs lisp tradition (or at least this is how I see it) splits functionality among files. As explained in the changes, there are files like ob-julia.el to work with the Julia programming language in Babel (literate proframming system in org) There is a file for language, for example. There's also the documentation and auxiliary files. I don't see where the problem is, org is huge but easily hackable due to this splitting
A) Correct, you are ignorant to think it's absurd.
B) 7.01 was released almost three years ago. A number of things have changed in that period of time, and it's reasonable to expect that 352 files were created, edited, deleted, etc.
git diff release_7.01 release_8.0 --stat [snip] 352 files changed, 119010 insertions(+), 80849 deletions(-)