All the clock/watch wheel and pinion cutters I've come across are form relieved and I have examples of those that have been sharpened. For very fine watch pinion cutters this must have been very difficult to achieve accurately and was probably done by the companies that made them as a refurbishment service. There are complicated machines, mostly Swiss made, that were solely designed to automatically cut the cutter profiles. I bought a box of machine parts at an auction to get the Schaublin vice in the lot and it took me about 10 years before I eventually found out what machine the parts belonged to and I still don't know which Swiss company made them but possibly Safag.
There is an excellent book by J M Wild on Wheel and Pinion Cutting in Horology and section 8 shows how the cutters are made and also how simple home made cutters can be made.
I have an early Petermann automatic pinion cutting machine and this would have three cutters mounted on the same spindle. The machine would automatically make gashing , profiling and finishing passes over the pinion blank for a fully manufacturing cycle and some machines had the capability to automatically load pinion blanks from a cassette. To see the machine check out Petermann on the lathes.co.uk site.
Clive