I don't get the huge High Ground accuracy bonus.

The higher you go, the smaller your target becomes. You might see more targets and get a range increase and a line of sight that's harder to break. But accuracy?

And there's something wonky about range as well. From high ground, you can hit absurdly far without getting the "outside normal range" disadvantage. Far shots definitely should have that penalty with a bow.

Conversely, I don't see how hitting someone higher up would be any more difficult. Unless they have actual cover hiding behind a ledge or move back to break the line of sight.

And flanking/backstab needs to require 2 characters fighting the same opponent from different sides. +2 would be an appropriate bonus, so advantages from other sources like Faerie Fire still apply. If there's only one attacker, the defender should just turn to face them. Even the turn based D&D games in the 90's had this.