If the "stain" is on the focusing screen, then, according to the Katz Eye website
Pentax K100D K110D K200D K x Focusing Screen - KatzEye Optics the screen can be replaced (even though it's not advertised as such). I've replaced one on the K200D - another one that's supposedly not replaceable - and, while it's not real easy, it's not too tough a job.
In order to determine whether it's the mirror or the screen, remove the lens and place a piece of white paper over the mirror - look through the viewfinder and see if you still see the "stain". If so, it's on the screen, if not, it's on the mirror.
Good luck.