There is reduced accuracy while moving and jumping. As there should be.
There is also insane recoil when using an assault rifle (or heavier weapon).
Add all of this together and staying in cover is recommended. Though the AI seemed incapable of making a headshot, most incoming fire from NPCs seemed to be aimed at the center of your chest.
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Depending on the model of AR depends on the recoil. My Galahand-C had next to no recoil and it was pushing out 44rounds per clip with little to no climb.
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Idk man those snipers on the strike mission were pretty good at nailing my face on legendary mode