The SPOT and the Burris are indeed made at the same site, but the Burris has improved and more durable parts. The Burris is waterproof; the SPOT is not. The SPOT comes with a mount; Burris will sell you mounts of differing heights. Tasco has an offering very similar to both. It is on sale at Midway for ~$115. I have both the Burris and the SPOT. I like the location of the side mounted rheostat; the off-hand can adjust dot intensity without obscuring the sight picture. The Burris is on my SHTF gun; the SPOT on a plinker.
Somewhere here on ARFCOM is an indepth review of the SPOT and several threads comparing it to the Burris.
I need another dot-sight and will try the Tasco TS.
The standard Aimpoint mount will co-witness these sights on a flat-top AR, but the shorter mounts are needed to co-witness with an A2 gooseneck mount (as well as the RRA UTE style upper). The shorter mount is also needed on an AK.
I have many ProPoints on various weapons. They are cheap and have the 30mm profile similar to the Aimpoint/SPOT/Burris style dot-sights, co-witnessing the same. IMHO, they are the best entry level sight, superior to the BSA beer can variety. The SPOT and new Tasco would be the next step up.
Stay away from the J-Point or any of its relatives. It is NOT made to withstand any abuse! It is far more expensive than the BSA style and yet MORE fragile (if that were possible!?).
buckmeister