It is easy to prove. Clamp your scope in the ring placed at the very rear notch on the base and look though it at the grid on a bore sighter. Loosen the front ring so the scope can slide easily. Now, move the rear ring with the scope still attached a couple of notches forward, or even a single notch forward, and look again through the scope at the bore sighter. It will appear higher relative to the grid, meaning that the bullet will strike lower on the target. The height of the scope has moved relative to the bore.
If you continued to move the scope forward on the rail, the bell would sooner or later hit the barrel, so the scope has moved closer to the barrel, the farther back it moves, the higher from the barrel it gets. This proves that moving the scope on the rail moves the scope relative to the bore.
When I changed my scope to the S&B, and I used the rear notch on the 20 minute rail, IIRC I was more than 2' high at 100, but moving the rear ring forward to the third notch provided me with a 100 yard zero.