In real life, firing from elevation gives you increased range and makes it less likely that your target will be obscured because they are behind something or prone. It also makes you harder to reach if somebody decides to rush your position. Other than that, there really isn’t any specific advantage to firing down at a target that I can think of.
While true, it can also make your target harder to hit as the angle steepens. Think about shooting almost directly down at someone, your target area is much smaller. Here is a super fast and not to scale example, but it should get the idea across. The red area is your target, which is a lot smaller when looking down on someone.
![[Linked Image]](https://i.imgur.com/oAeFZ6P.png)