This is a very nice older generation Kifaru Duplex Tactical 26” in coyote. I’m not sure which generation this is but it still works well with current production bags. I’ve been using it with a newer Reckoning with no issues. I believe the belt is a medium. I’m around a 40” waist and it’s close...
I don’t have personal experience with the Kowa but I would agree that the Elites have great glass for their price point. I have however directly compared it to some others that were many times higher price point and I didn’t see a large difference.