Breaking line of effect

So it is a magus' awareness of something, which allows him to target it without an AC.

While a spell with R: Sight requires seeing the target, sensing the target of a magic spell or effect does not.

See for example

You can instead see the plants move while the target animal pushes through shrubbery, or the tracks it leaves in the snow on the ground. And you can also target an animal which you just locate from the noises it makes - like winnowing or beating the ground with its hooves. All that is sensing it.

Note, that MoH p.101 To See as Through a Plethron Distant, which magically recreates species, does not extend the targets for spells. Hence ArM5 p.127 Eyes of the Bat, which also magically creates species, should neither.

Cheers