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The sight itself has no offset. It mounts directly to M-Lok accessory rails so the offset is wherever you mount it. It's likely everyone will choose 45 degrees by putting them adjacent to the top pic rail, but I guess there's nothing stopping you from putting it anywhere else.
I believe that the "offset" refers to its intended purpose as a front sight for a set of offset iron sights where the handguard has M-Lok between the 12 and 3 o'clock positions up at the front (for a right-handed shooter. In this scenario the front sight itself would only need to come straight out of the "diagonal" M-Lok slot to be aligned with a 45° offset rear sight attached to picatinny on the upper receiver. The intended M-Lok slot for this item will already be offset, so the front sight itself doesn't need to be. More intriguing for me however, is whether instead this sight can be used at the 12 o clock position on a handguard featuring only M-Lok slots all over and be tall enough to align with a non-offset rear sight. I need to know exactly how tall the post of this sight sits above the M-Lok to be sure that it will work, but I haven't been able to find that answer anywhere.