Yes, it can be reheated, I've done this many times and have enjoyed reheated leftovers countless times.
If you get potato gratin in a restaurant, most likely is has been reheated. They take about an hour to bake so restaurants don't make these to order.
Potato gratin also freezes fairly well (cooked). I have made individual gratins and frozen them. I've also made large gratins in rectangular or square dishes, cook, chill, then cut into individual portions (wrapped individually) and frozen.
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If you get potato gratin in a restaurant, most likely is has been reheated. They take about an hour to bake so restaurants don't make these to order.
Potato gratin also freezes fairly well (cooked). I have made individual gratins and frozen them. I've also made large gratins in rectangular or square dishes, cook, chill, then cut into individual portions (wrapped individually) and frozen.