I started with default 70%, then went for 100%, now I don't want to go back. It's awesome and if not 100% realistic (pun intended) since it's just a game with many simplifications compared to IRL firefights and whatnot, at least it's very immersive, standing in the open is a deathwish but solid cover often requires different approach than bullet spam. And makes aimed shots useful once again for my x-files veterans with 120+ accuracy and stuff.