Although the Koni insider I spoke to said they could be rebuilt, it is possible he was mistaken. I met with him in person last November to discuss some product development (he is an engineer there). We decided to hold off on that project (non-Fiat) until after the first of the year. In Feb we exchanged emails. Then in March he mailed me some materials, followed by more emails and finally the product was shipped to me in April. Somewhere in all of that I mentioned having recently purchased a NOS set of struts for the later X's, and asked if they could be rebuilt/retuned still. He said yes. But who knows if he was 100% correct, as I wasn't actually looking to do anything with them at that time (they were still new). That's why I said you might know something he doesn't. But I have the understanding they can be done. If that's true, in the current situation it would seem worth it to rebuild what already exists rather than spend a whole lot more for new units. New Koni's, Bilstein's, Ohlin's, Penske's, Tein's, etc are all VERY expensive.
In another example, I took some Bilstein's to their 'North American factory service facility' in San Diego for custom valving work. Despite being told over the phone they would do it, and the units being the "rebuildable" type, and having their "million mile warranty", they said they could not do anything with them (with no real explanation). Not great customer service, and with 'attitude'. So you never know what can and can't be done until you try. Who knows, it might all depend on who you deal with or even what mood they are in.
In the past I've also heard from yet another source that any "rebuildable" shock can be rebuilt, no matter how old or what it is. Apparently they can either modify or recreate whatever parts aren't currently available to do it. It is often done for vintage racing cars that don't have other alternatives. So I suppose anything is possible, but I'm sure for a price. However rebuilding standard Koni's like these isn't unreasonably expensive.