Imagine that there is a tall building in the horizon. You can see most of it, but it appears small. Now, imagine that there is a 5ft. wall right in front of you and you are observing the building over.
You with me so far? Now, imagine walking backwards. Would the wall not block that tall building after you took a few steps backwards?
Now picture the same scenario up on top of a tall building. I don't see what the problem is here. Small thing that are close can block farther things that are big. It is simple perspective.
My eye level would be about 6" above that wall, and if the earth were completely flat and level, I would
always be able to see the distant building over that wall, no matter how far I backed away from it. The wall would
never obstruct my line of sight to the building, unless I crouched down, at which point moving further away from the wall would actually make it easier to see the distant building.
So, if I remained standing and backed an infinite distance away from the wall on a
flat earth, only 5' of the building would be obscured (not that I'd be able to see either at an infinite distance of course

). If I crouched right down, then how much I can see of the building depends on it's height and the distance I am from the wall. If it's a 20' building, and my eye line when I'm crouched is 2' off the ground, then I'd start seeing the building once I had backed away from the wall by one fifth of the distance between the wall and the building. Once the wall was halfway between me and the building, I would be able to see more than half of the building. This is all very simple geometry, so I hope you haven't gotten lost along the way.