I think it is as good as it gets being up a little higher than the irons for good reason. A unity power scope(no magnification like a red dot/ reflex) that are designed to replace irons, need to be where the irons are so you have the irons able to work thru the optic if it fails. That's what the military decided to do after much time in field trials. The magnified optics such as a ACOG are just that, magnified and not used like an iron or unity optic. With an iron you have to peep thru a very small hole and line it up perfectly with a small front sight post way out front, that is where a cheek weld is so much more critical than using the very large occular rear end of a magnified optic. If you look at any of the military sniper scopes in use, domestic or foreign, any military you can find, in any generation, they are generally always placed higher than the iron's for good reason. When a sniper/counter sniper is scanning for targets of oportunity, it is much easier and quicker to engage a target, especialy if it is moving, if you have the ability to move faster yourself, and that isn't done as well if you are snuggled too low behind the glass. A magnified glass has a much larger occular to look into that is much more forgiving than an iron, but you also have a field of view that is limited to more like a tunnel. Since your in more of a tunnel you need to be able to sweep a lot more in search of targets and engagement, especially multiple moving targets. Another thing to be considered by military snipers is retaining the ability to keep his vision of dangerous targets to the left or right from being totaly obscured by his own optic because it is too low and his ever so important peripheral vision is obstructed cause tyhe scope is too low.
Designated targets are dif. than targets of opportunity. Designated targets are just simply put, something planned, but that is also much like a target bulls eye on a range, target shootin and doesn't have that much in common with targets of opportunity. Targets of opportunity mean not knowing what the distance will ever be, never knowing from where it will appear and or how many. An ACOG is a target of opportunity magnified scope, and not realy used for long range sniping and not generally used for designated targets.
The ACOG was designed and issued to be in the carry handle and the irons are used under the optic thru the tunnel provided. With the advent of the flat top, the ACOG was lowered by some, but not that much generally speaking, since it still is not best used too low like at the ht. of irons for the reasons listed above. Trijicon have the irons on top of the ACOG for the purpose of quick reaction to an enemy being too close and not much time to react. It is also faster to engage a dangerously close target via irons over the optic, than by peeking thru the carry handle tunnel, but it does not mean to put the scope too low for the other reasons listed above. It is more generally accepted by military users of magnified 4 power scopes whether sniper or not, to keep that type optic up higher than the irons. If you look at the pic's shown on here and various other sources, such as the IDF, they have their ACOGS mounted way higher than the carry handle in the #19 throw lever mounts attached to a dovetail rail. The British with their 4 power optic's also higher, the Germans, Canada with their Elcan built up with exposed controls to a higher ht. than where the iron center line is. The militaries of the world have many reasons, some I have just listed. Cheek welds for irons are not necessarily the same for optics with magnification as a general rule in combat aplications, for good reason. For whatever it's worth that's my 2.5 cents worth.
Good shootin, and have a Merry Christmas to all, Jack