Is there any gain in elevation?

In Firaxis’ XCOM, height gives a huge aim boost.
Do we have it here? If so, by how much?
Or is the mechanic different like the aliens have less cover?

No bonus to aim, you still see the same circles. At least that is my impression. It’s closer to real life.

The advantages:

  • you can have better line of sight on enemies
  • part of your body is hidden so you are a smaller target - the closer the enemy, the more your legs are hidden

The drawbacks are:

  • they also have line of sight on you (but hopefully you are not in perception range)
  • some high ground spots have cover that is very easy to destroy (railings), so suddenly you’re not that small a target
  • you can’t bend over cover, so if the enemy is too close you can’t shoot it
  • the heavy has trouble with half cover when shooting down (hits the cover)

I tend to like the high ground for the visibility it offers, but don’t try to absolutely go for it.

Another thing is that soldiers have no problems jumping straight down from any high ground. So if you can’t get angle due railing getting in the way, you can always jump down and shotgun them to the face.
It’s not that easy to get up.