I agree that the top of the front sight, for shooting ball in a smoothbore, should be the same height to the top, as the breech is above the centre of the bore, to start with.
As Rich says, this is for using the barrel's breech height as the rear sight.
When I aim with mine, the front sight's base where it meets the barrel is level with the breech and the "target's" centre is placed on the top of the front sight. That is how I filed in my sights to hit centre at 25 yards. If I need more height for shooting longer ranges, I hold more barrel above the breech, still placing the target's centre on top of the front sight's blade.