It's only a guess...
Probably each scope in the Cabela line is made by some different manufacturer under contract.
Since Cabelas operates no primary manufacturing themselves, they put out bid solicitations for scopes, sleeping bags, hats, knives, keychains, sausage stuffers, gun racks, rods and reels, stadium seat pads, truck steps, compound bows, fruitcakes, men/kids/women's clothing, ATV lighting kits, chandeliers, shower curtains (your choice of camo pattern!), boots, monofilament line, toilet seats... you get the point.
The guy who said "Bushnell makes them" is probably misinformed.
I have a Cabela Pine Ridge scope made in China, an Alaskan Guide made in Japan, and a Tactical SF made in the Phillipines. We'll probably never find out who actually made them.