OK, having had good listen to a whole pile of code files this afternoon, I have not heard a single peep let alone a quack, so I can only surmise that files containing source code are not ducks.

One thing that's not clear is, in your system model, where does the system boundary lie? Is the generated source code - and I mean the code informa not the code-in-ascii-in-a-file - inside the system or is it beyond the boundary.
If the latter then I feel the problem may rather be simpler than complex. Anything (read any information) that ends up in an external containerthingy (an artifact) is a manifestation of the information available to the system as input or within the system. One can treat your actualisation of the containerthingy and its contents as manifestation.
Realization on the other hand, is within the
model, as in "this model element is a realization of the informa content of that model element".
To be more traditional, a system exethingy does not "realise" its output (say a report) but said report is a manifestation of the information manipultaed by the system.
...or thats what I think anyway...
bruce