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Etherscan shows two contracts in the source code at this address: https://etherscan.io/address/0xdab5dc22350f9a6aff03cf3d9341aad0ba42d2a6#code
If you then look at contract creation code it only lists one contract(GnosisSafeProxy). Why does etherscan show two contracts here(GnosisSafeProxy and GnosisSafeProxyFactory)? Where did the second one come from?
The GnosisSafeProxy is created via the GnosisSafeProxyFactory. The factory contract contains the deployment code for the proxy and the factory is verified on Etherscan, therefore Etherscan shows the source from the factory contract.
General note: When it comes to code validation then Etherscan is not 100% accurate. You can actually adjust portions of the code that are not relevant for the compiled output (e.g. comments, variable names, unused code). This is important to keep in mind as it can be used to misguide users (see https://forum.soliditylang.org/t/why-reentrancy-is-impossible-here/513)
