when it comes to Pentax glass for digital or film cameras, the glass tends to be superior. I cannot say for this particular item though.
but $60 for a reflex is not an outrageous price.
NCStar sights and scopes (sometimes) work but are not spectacular. craftsmanship is far from stellar!
before asking, I usually try to do a google search for things with the word
'review' in the search string.
Pentax H520 Reflex Sight reviews - Google Search