According to Osho, witnessing and the heart are not two; they are the same reality. Witnessing is non-identification with thoughts; the mind becomes the seen, and the seer is the heart. Approaching through love/devotion opens spontaneous witnessing; beginning with meditation opens the heart. Paths differ, goal is one—thus they can and do occur together as a single peak experience of centered awareness.
Yes—watching your thoughts without getting caught is the same as being in your loving heart; two doors, one room.