According to Osho, witnessing and the state of the seer are identical; there is no gap between the awareness that observes and the 'seer' itself. When this unity is realized, it matures into tathata—suchness—an effortless acceptance of reality as it is. First, be pure witnessing; then, from that non-dual seeing, suchness dawns.
They’re the same thing: when you just watch without adding a ‘me,’ a natural okay-ness with everything appears.