Yeah, the tops are Kowa, Brunton, Zeiss, Swarovski, and Leica.
Some of the better values are found among Nikons, Leupolds, Konus, Alpen, Bushnell, & Celestron.
Do you have $2,000, $200, or somewhere in between?
The answer to your question of "Can it be done - can .22 holes be seen at 300 yards" is "Yes - depending upon:
1. Lighting conditions
2. Mirage presence
3. Whether you are using Shoot-N-C type sticky targets
4. If not using shoot-n-Cs, the color of the target, and most importantly,
5. The quality of the optical lenses, lens coatings, objective lens size, and magnification (which in turn depends on the budget)."
Check with Champions Choice and Creedmoor and see what they have
I agree with that. Those guys walk the walk, shooting at long distances, so they're gonna advertise for sale what they know to work for them.