EOTech is better.
ACOG is even better.
Does that mean that a BSA doesn't work ?
I think that there's a middle ground to be had. If you put a BSA on your AR, I would not trust my life to it. That being said, a Tasco is exactly what I have on a detachable riser bar on my AR most of the time. Why ? I can't afford an EOTech right now, and for PLINKING, it works just fine. Heck, I'd be willing to bet that if I had my rifle next to me when a bad guy walks through the front door, that I'd be able to assist him to the afterlife fairly easily. Would I expect the same scope to work if I was outside for an extended period of time, through rain, mud and other crap? I don't think so.
So yes, a $300 scope is better than a $50 scope, but not everyone needs the $300 scope. I've had a lot of fun shooting with mine FWIW.