Ok, what does being higher than your target actually mean?

Pros:
1. You can shoot farther. Irrelevant if distance isn't a factor.
2. You can potentially see over some cover they are using (but only if they aren't right up against it), and then only if it would completely cover them from a front perspective.

Cons:
1. The greater the angle (the higher you are in relation to your horizontal distance to them), the smaller your target becomes.

Thus, a being higher than your target shouldn't make it any easier to shoot them.

Behold my paint skills + opening Maya for the first time:
Note how the angle increases the target gets smaller, just like coverage behind the barrel from the front perspective.
@Larian: Cmon guys, there has got to be a better way to make "verticality" matter (it would be much harder for someone to reach you).
[Linked Image]