I think you're combining what are two separate issues: magnification, and ability to co-witness. I have two Burris 1-4x24 scopes (one Euro Diamond, one FF TAC30) and both seem to be a true 1.0x at the low end - I'm certain with the ED, while the TAC30 might be like 1.05 or something. This is based on having both eyes open and being able to see that objects are identical in size and continue seamlessly inside/outside the ocular image while running at 1x. I also had (briefly) a Nikon M-223 1-4x20 where the "1x" was a wide angle around 0.8x. It's not hard to make a true non-magnifying lens, but it involves design compromises and some companies choose not to make such compromises.
On the AR equipped with the ED, I also have a flip front BUIS. Despite the 1x scope, you cannot co-witness the front sight. It is too close to the objective lens to get in focus, and even if you could focus on it it would only be a co-witness when your eye was precisely in the center of the scope.
As I understand it, the fundamental issue is that conventional scopes (magnifying or true 1x) work differently from red dot sights, which do not create any internal image or require any focusing, they simply project a dot in a location that always appears to be the same relative to a distant target. Leupold makes a 1x optical sight, the "Prismatic", which works like a magnifying scope but is fixed at 1x. It can be used somewhat like a red dot, but is not a red dot.
http://www.leupold.com/tactical/prod...illum-reticle/



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