I had thought up until now that the aliens see exactly as far through smoke as my soldiers do, and I recall at least a few times coming through smoke and spotting an alien that doesn't react, as if there is mutual surprise. But I heard someone say that aliens see further through smoke than X-Com units, which I assumed was an illusion due to the darkness of a map. But in full light level I had a snakeman see my soldier when I couldn't see the snakeman, with no obstacles to get in the way of vision.
I can't seem to get a consistent response. Does anyone know the answer for certain?
edit 24 July 2018: the answer is no, rather unequal LOS means that sometimes one unit sees another, and that other cannot see them back.