Cowitness means that the iron sights are still visible through the window of your optic. The idela setup is where the reticle of the optic sits just above the irons when you head is low, but your cheek isn't in a traditional weld with the stock. Uf your optic goes down, you lower your cheek to the stock as you normally would and the iron sights are visible through your optic.
Basically any rail system that doesn't raise its rail higher than the flattop receiver rail will allow cowtness. The lower rail on the SIR bilevels are slightly higher, but just low enough to allow the EOTech to cowitness. It is more desireable to have an optic mounted on a free float rail system to avoid deflection of the barrel, but units such as the RAS, and possibly the Surefire M73, are rigid enough for optics mounting, however barrel droop may become a problem.
Any of the SIR bilevel units (#50 and above) will allow you to cowitness although it will sit a fraction oif an inch higher than any other rail system. Any of the KAC RAS, RAS II, FFRAS, URX units will allow you to do the same. Any Daniel Defense unit wil also allow cowitness. So will the Lewis Machine & Tool MRP. These are the highest qulaity rail systems available. However, for light use, any of the other brand free float rail systems will probably do the same.