Given that accurate plans can be found, it might be possible to build, for example, a glass fibre replica - but why?
It would not be the same as having the only surviving real example of an aircraft that was an important symbol of WW2, especially to members of those European countries invaded and occupied in the first months of the conflict, and more especially to Britain itself, with the Dornier being one of the three main bombers involved in the Battle of Britain, an extremely important even to the British and, although often overlooked, an extremely important event, and major turning point, in the course of WW2.
This actual aircraft took part in, and was shot down during the BoB and, in terms of aviation history, and aviation archaeology, is equivalent to the discovery of the tomb of Tutankhmun.
When, or if, it's eventually recovered, the intention is to preserve and restore it as it is, not fully restore to factory-fresh appearance, so re-manufacturing components or fittings will not, in general terms, be required, beyond the possible or probable need for replacing some structural items to maintain integrity.
I'm keeping my fingers crossed that a suitable weather 'window' occurs and the aircraft can be raised before time and funding run out.