Just as a quick reply to this question about S&W scopes, and for that matter, the Winchester Scopes, and many other of these scope manufactueres that are popping up.
These scopes are OEM manufactured scopes, most probably from china. They are mediocre quality and for the most part, you get what you pay for. I was approached by one of these companies from China about a year ago and was contemplating doing the same thing. I will say, like many things built in china, the quality can be good, but that depends a lot on the lenses they are using. That is where the real money comes in, and there really isn't a way to get good quality lenses for cheap. I have looked through some of the winchester and S&W scopes (and some others) and they are about on par with simmons or other lower end scopes. But, I will say that I have NOT used one in the field for any period of time, so cannot comment on their durability.
Keep this in mind... for a 3-9x40mm scope, I would suspect they (the company putting their name on the scopes) are paying around $20 per scope, as I believe that was what I was quoted.