Speaking in game wise, I'm just going through the goblin fights at the blighted village. These fights involved the goblins fighting from the rooftops really working the high ground mechanic. Maybe its just more polish the game needs, but the height advantage of vantage was really underwhelming. I was sneaking thru the streets pretty much right in front (not below) of them just out of their cone of vision. With height vantage should totally come wider and farther cones of vision.
And to the point on one archer on the roof vs one archer on the ground. Without the factor of cover, both archers are clean silhouettes to shoot at. I will agree that your angles of fire are somewhat more limited from the higher position aiming down, but so is shooting up at certain angles.
With no outside factors besides one is up and the other is ground level. The raised archer still has the benefit. Its complicated to really attach this to "accuracy" because that is a measure of the shooters skill not positioning.
