Instead of making the Final Round perk only affect precision damage, make it so that you only get Final Round if the bullets before that one hit a target. Final Round can get you out of tight jams, so I don't think it should be rid of completely.
Just for example, if you're using an LDR with Final Round and you have 4 rounds per mag, the only way to get Final Round to proc is if the first three rounds successfully hit a enemy.
EDIT:
Before more hate gets spread, hear me out. If they nerfed it like this, people cound'nt 'shoot out on you. This Final Round is a reward to players who can hit their targets. Not to mention, if the nerf was a thing, then you would get Final Round much less. Ill say that again, [b]get Final Round much less.[/b] It's sort of like Black Hammer (or Triple Tap) where three precision hits reward you with more ammo. [b]Final Round: Landing consecutive shots on target grants bonus damage on the final round in the mag. [/b]
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I hate final round I got into it with a kid over it trials are most used weapon in trials was snipers at a time. Mine was at 75% headshots, his was 23 % headshots all final rounds. Takes no skill and it's utterly more annoying than anything in the game. But this I could live with, and saying that they would have to make it so everyone has the chance to get final round... If they don't give it to everyone it should be removed.