Theoretically, you want rings that put the centerline of the scope as close as possible to the centerline of the bore of the barrel. That way, you get less bullet trajectory "climb" before the inevitable bullet trajectory drop at longer ranges. Estimating "hold over" (the amount you put the cross-hairs over the target) would be simpler if you only had bullet drop to compensate for.
As an extreme example (which could easily happen with a .243, a light, high-velocity round), suppose you had very high rings and you sighted in your scope at 25 yards. Then at 50, 100 and maybe even 200 yards (for the .243) the bullet would still be climbing relative to where your scope cross-hairs pointed. For these middle ranges, you'd actually have to estimate "hold under", that is, aim underneath where you want the bullet to hit.
The closer you mount the scope to the bore, the more all this error and estimating "collapses" into, hopefully, deviations that don't even matter (except at very long ranges). Do you care whether you hit your coyote 2" higher or 2" lower than where you put the cross-hairs?