Quoted:
The problem with the HK type protective ears is the same thing that makes it great for some ... with the semi-circle protective ear, your eye will natuarally align the rear apperture (circle) with the semi-circle protective ear of the front sight. It makes for a very fast sight aquisition ... when you engage targets at the correct distance for that setting.
You will start to have problems when you zero your rifle using the elevation adjustment of the front sight. When this happens, you will now find that your eye still tend to align the front semi-circle protective ears with the rear apperture and not the front sight post. It can be a PITA and confusing. This will however not be a problem if your rear BUIS also has an elevation adjustment and you use that instead of the front.
True enough, and I considered that when I got my first HK style sight, which was a PRI flip up gas block. I've owned and built quite a few ARs, and never really had one that required a gross adjustment to the front post up or down. The only one I did was my M16A1 in the Army, and someone probably used it as a pry bar at some point.