One can argue that cover is merely a reduction in average damage over time. While a more complex implementation might be more aesthetically appealing the end amount of damage is the same. Personally I would rather see the focus elsewhere given that a choice has to be made. Naturally if Larian has infinite time and infinite resource having a graphically elaborate cover system (graphic here refers to showing the effect of cover during combat) doesn't hurt. However, I rather have more quests, larger areas, solid balance mechanics across all classes et all. On the bright side if they are behind in quest/text/area development and have idle coders then ....