Originally Posted by Drath Malorn
I feel confirmed in the idea that the high-ground rule has no real-life/simulationist justification. (Which is different from tactical/gaming justifications.)

I'm sorry what? You really think that the high ground has no real world benefits. Maybe I'm reading your post wrong, but take in any historical account and real life defensive measures of a ranged unit with high ground. And its a recording of benefit to the elevated shooter.