Right now soldiers seem to shoot from the hip, rather than using the sights. I'm not so much worried about the correctness of the technique, but more about the consequences:
Consider two soldiers on adjacent squares: one is crouching in front of the other one, who is standing. It should be possible to shoot over the crouching soldier without killing him. Likewise it should be possible to shoot over small walls, like the one in the spedition map. I find it unreasonable to be able to see over that wall (by about a head size), without being able to shoot.
I guess implementing this would mean that the animations need to be changed as well as the code. Personally, I'm not very fussed about the animations, but would rather see the functionality of this concept.
Any thoughts?