I very much doubt that Korth etches any reticles.
More likely, they pull one out of a package, and insert it in to the position in the optic where it will best serve its intended purpose. Whether it's a etched wire set of crosshairs, or a very carefully masked, vacuum deposited image, on a disc of otherwise optically neutral glass.
I think a line of inquiry as to which models of spotting scope they can actually install a custom reticle, as well as what are actually available, would be more productive.
It may be that the position I the optical path for a reticle in a spotting scope, is considerably farther in, than would be allowed for by including it in the eyepiece, but I'd be lying to claim I know much more than the basics of optical and lens arrangements required for such.