No, it is lower than an absolute co-witness. Here is a link to the T1 Absolute co-witness mount from ADM:
https://www.opticsplanet.com/american-defense-manufacturing-aimpoint-t1-micro-mount-1-piece-co-witness.html
Yes and no. For example, if you attach it to a Sig Romeo 5 XDR red dot — then yes, it’ll be an absolute co-witness. However, it’ll not be an absolute co-witness with the Sig Romeo 5 Compact model.