There are no unicorn tears in the manufacturing process that I'm aware of...
They do how ever use rare earth materials in the glass which greatly improves the light transmission (up to 110%) and greatly increase the refractive index.
The latest coatings they (Schott) have produced use cutting edge Silver-ReFractoPlasm (SRFP) technology which reduces glare, improves FOV and helps with low light performance.
The 40mm tubes on IOR scopes also make them super tough and reliable as well and helping with light gathering.
The latest Recon and Crusader models use Aircraft grade 1100 series aluminum erector assemblies which is superior to all other alloys.
There's a guy on Youtube called T-Rex who does some excellent videos on long range shooting and really rates the IOR scopes.
He's by far the best Optics reviewer on YouTube and his opinions are well accepted across the long range community.