I have tried to find out who makes the scope. From everything I can find, that is one thing Cabelas won't say. Generally Cabelas will not try to hide who makes products with their brands. While they may not advertise who makes their things, they'll tell you if you ask.
Except their scops.

I would bet it a large company in china same guys who make let say Simmons Tasco and so on.
I will say they stand behind there products with there name on it no question asked if needed to be returned
maybe here is the maker : Classic HX Optics Co., Ltd. in China

Well I did buy a Sightron SI on closeout with the German post ,this is my second Sightron scope the first is on a 30-06 mil-dot.The scope I purchased now seem to be made in a different plant they are out of the Philippines instead of ***AN.
I did match it against the Powderhorn from Cabelas seem real close on clarity.
I also did find the powderhorn did have more eye relief,I will give Sightron the edge but not by much,I can read the street sign out to 200 yards at 9 power with out any problems
I am going to head out tomorrow and see how the powder horn will shoot .

did range test it to day the scope did excellent I think it a great deal for money
Clarity :excellent
3 shot in a quarter at 50 yards 240 xtp mag and 90 Grains BH 209