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Hi Bouabidi,

The code for the enterprise version of Odoo is not open sourced, atleast not the enterprise part.
Odoo Enterprise is built on top of the Odoo community so the community part of the code is publicly available at https://github.com/odoo/odoo

The enterprise source code can be found on https://github.com/odoo/enterprise but is only accessible for Odoo partners. When you buy the enterprise version you'll get a copy of the code in order to install the enterprise version.

As for the API: Both odoo community and enterprise use the same API.
It allows you to do everything that you can do from the frontend and get any data that you'd like.
The API is quite well documented with information and examples at https://www.odoo.com/documentation/11.0/webservices/odoo.html

Regards,

Yenthe