Well, at least I didn't notice a item prerequisite like "divine spellcaster" or something similar. That means with the right feats every magical item can be created by a divine or arcane spellcaster. For spell prerequisites you don't even have to know the spell yourself.
The Gem of Seeing should use the least expensive variant. I don't know if the spell level for True Seeing is the same to wizards and clerics, but if they are not, the lower caster level would have been used (this seems to be the case with all items).
I would have liked a stronger distinction between divine and arcane magic items, with similar strengths and weaknesses like the spell repertoire.
The Gem of Seeing should use the least expensive variant. I don't know if the spell level for True Seeing is the same to wizards and clerics, but if they are not, the lower caster level would have been used (this seems to be the case with all items).
I would have liked a stronger distinction between divine and arcane magic items, with similar strengths and weaknesses like the spell repertoire.