Well, I can tell you that a EO Tech mounted directly to the receiver rails will co-witness with an ARMS #40 BUIS also mounted directly to the rail. That's exactly how mine is set up right now.
Since the top rail on the ARMS SIR attaches to the receiver, mounting an EO Tech on the SIR's top rail will place it's reticule above the front sight post UNLESS you have a bi-level SIR. Mounting the EO Tech as far forward as possible makes the EO Tech better anyway (reticule is clearer and your have a better FOV). I have my EO Tech mounted on the top RIS rail and there are only 4 rail slots in front of it. I'd mount it all the way forward but then I wouldn't be able to reach the buttons while shouldering the rifle.
AFAIK, if you have a SIR on your AR, the ARMS #40 is still mounted on the receiver's rail (at the very end) so it will line up correctly with the front sight post. But, if you can see the front sight post through the EO Tech's window, it really doesn't matter.