Larian's high-ground darling really needs to go away and never come back. Implementing proper cover rules would simulate bonuses for high ground where having said high ground would actually provide a benefit, and it would also do more and add more to the game as a whole, in many situations, while being a relatively simple and mechanically straightforward concept to understand and identify.
No, definitely not. The high ground adds a substantial expansion to the combat playing field and so substantially increases the diversity of tactical considerations and options inside every combat encounter.
That cannot be substituted by the boring old cover system which would also demand complete rework of the environments in the whole game - for what? Dramatic increase of convenient boxes and barrels to hid behind?
The high ground advantages and disadvantages need adjustments, nothing else.