haven't tried it, and i'm sure it has its flaws. but there are some interesting things in there, like soldiers vaulting over low walls (although... always vaulting over walls, even when there's a gap right next to it? seriously?)
and deformable terrain, with fences crushed by tanks (complete with noise!) and walls getting blown away by rocket launchers...
and the "old school" x-com alien icon appearing when your soldier sees one, with more and more appearing the more they see... that you can click on to home in onto - I think these aren't bad ideas. And I kinda miss the last one.
oh yeah, and footsteps!