Hi Rob
I think some enterprising person has taken a spare lens from a Gibbs set or bought one from them at the time (a spare lens from George Gibbs instructions was quoted at 10 s/6d) and cleverly made their own fitting for a particular rifle. What they did about a rearsight who knows?
Another thing I have noted with the GIbbs sets I have owned/seen is that front lens with graticule have been marked 2.5, 3.0, 3.5, presumably the magnification rating and finally a no marking lens. Furthermore, different dioptre rear lens also come with set as well as those listed per instructions . Every set I have had, as well as those lens listed in instructions, they also included a -2.25 lens and other values. Presumably other value rear lens were available to order suite a persons eyesight and achieve focus.
The Galilean lens system is better explained on the page here headed Galileo's telescope:
Refracting telescope - Wikipedia, the free encyclopedia