What makes those two features so important when using gitlab internally? Would Roku really need those features for its devs? To me they don't seem like things you worry about with normal Gitlab / Github anyways and all kinds of teams use it fine.
I'm sorry but if you don't think SSO and audit logging are important to companies, I'm inclined to believe you haven't been working long. These are typically table stakes for compliance reasons. Auditability and security of your code is incredibly important (this is your supply chain!) Yes, Roku would care. And yes, GitHub (and Gitlab!) offers these things.
Couldn't this be done by wrapping a open source service around gitlab or a git interface for it so it could be done for free?