I have had the same thoughts about a modern re-creation. If it only comes down to the glass, and the optical formula is known, that should be doable. I believe Seacam has contracted someone to make the front port glass for those lenses that are scratched.
I would also note that at this point, the external part of the RS lens is immaterial. The only part that matters is the glass. When I bought mine from Japan in 2015, it was described as having some "balsam separation" and "haziness of the rear element", which did not affect the image. The "haziness" was a crack in the inner of the two elements, probably from being dropped. Fortunately for me I was able to source the very last rear element assembly from Rene Aumann, and install it myself.
Best 100 euros I ever spent....
Bottom line; if the glass isn't perfect, Do Not Buy.