Well, I know, last time I opened up a debate about this aspect, it turned warboy a little bit angry. However, I think it still needs some addressing.
It's about hitting apparently impossible targets, while the engine doesn't seem to recognize them as impossible to hit. I created such a situation, shown in the attached image. You can reproduce them like that, but there are many other situations, that act like this one.
If you want to take out the snakeman in the right upper corner of the room with the soldier kneeling in front of the door, you won't hit it from that position, regardless of kneeling or standing and regardless of your accuracy or used non explosive weapon. Even with Accuracy 180+ you won't succeed in hitting the snakeman from the door, unless you use a weapon with splashdamage. There's simply no way in hell, to hit a unit in the right upper corner from the position at the door, inside the room. However, the engine doesn't seem to recognize that and let's you empty every clip you have, unless you realize, that you simply won't hit the target this way.
Last time I had this discussion, I wasn't sure if I just wasn't able to express my thoughts properly or not. But the situation in the picture seems to be quite reliably acting in the way I described above and is easily created. And the result is rather self explanatory. Can someone confirm the disability to hit a unit in this specific constellation? (I'd give you the savedgame, however it's heavily modded, so most players couldn't do a lot with it anyways...)