I don't think cover is practical in this game, not without a ton of extra work by Larian with the terrain system.
Isometric 3D games with cover mechanics need a UI to show the player what's full or half cover, or no cover, and those locations need to be coded into the 3D terrain. And then of course you get players who want mechanics where cover can be destroyed by a powerful enough attack, like in XCOM or Wasteland 3. I don't think it's a good fit for this game, or that Larian has the time to do it right.
