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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You're going to get hate for this post, but I agree they nerfed it wrong. The nerf essentially removed the perk from PvP because precision hits are OHK regardless. I think a compromise would have been upping magazine sizes (not reserve ammo though) when the perk is selected. If players are having to burn through more ammo to get there, it makes it more risk/reward.