So if you disassembled 8080 binary, mechanically translated the
resulting source to 8086, that would preserve the easter egg.
(Man would that be one ugly program.)
It seems entirely likely that Kildall's hack (algorithmically
obscured text within the code somewhere) would only be preserved
by some sort of mechanical translation. It's doubtful an honest
re-write even with listings side by side would result in it being
preserved.
There are few enough CP/M binaries that the sources of which could
contain such things. CCP did not become
COMMAND.COM, that is
clear, it's totally different.
I've always heard that it was in PIP, using some lame type of
encoding (an xor?).