Those things do make the target easier to hit though
It seems like these things make it easier to set up a shot, but once you are taking a shot, you have a smaller target (unless what you're shooting is wider than it is tall). So they help hunting, but in a vacuum if you had to shoot a dummy target from the same distance at 45 degrees (up high) or 0 degrees, it would be easier to do so from the ground.
All that being said, if we're talking real life, I expect the angle is never that extreme. How high is the average tree stand, 20 ft? How far is your target? I just have to speculate here, but I imagine it could vary wildly. They'd have to be 20ft from the bottom of your tree to get a 45 degree angle. At 100 ft the angle is going to be pretty small (11 degrees) so the target size is going to barely decrease at all.
TLDR: High elevation should provide minor to no accuracy bonuses. Low elevation should suffer accuracy penalties at targets in higher elevations.
As far as "target area goes" shooting from a tree stand or higher elevation does not make it "easier to shoot". A bigger target makes the target easier to shoot. So yes, standing on the same elevation where the target is presented squarely for the shot is the better shot. But, the advantage of gaining the high ground specifically for hunting is getting the better vantage point. That reflects directly into a combat situation as well. A higher elevation lets you see your target's "location" and the area around it.
Now let's translate that to game speak. The way the game treats vision advantage from the high ground is spot on. The higher you are, the more you can see, the more you can hit. When it comes to accuracy in game. I said this earlier but i think it's silly that you get such a big accuracy bonus. I think the character with the high ground should get some bonuses but it should not be the say all be all for better accuracy. Honestly what should give a shooter better accuracy is distance, that is the say all and be all for better accuracy hence bigger target. Which i believe is already implemented and is great to see. (Im downloading the game as i type)
The only other thing i believe elevation should play a part in, is that the character in the lower elevation should suffer accuracy penalties on attacks at characters in higher elevations.
