The factory stakes those two screws which tends to cause the tip to break off when unscrewing them. Sometimes they’re salvageable. My guess is they have a arbor press of sorts with a fixture that holds the receiver. It then reforms the screws to act as method of keeping the screws from backing out on their own.
When I have reinstalled the iron sights with new screws, they can removed without damage. You’ll want to use some kind of thread locker like blue Loctite.
If you’re going to leave the rear off, put the screws back into the housing along with the lock washers to keep from losing them.