That is not correct. Xcom had very abstract boardgamey shooting, this doesn't. It's not perfect, but it is simulating the ballistics. If calling this Xcom, you might as well call Phoenix Point Xcom.
It is really not simulating anything. It is straight hit chance roll and if you miss that roll you miss character completely and at best the bullet can hit something behind although that happens rarely. Phoenix Point is actually simulating it.
Eh, that sounds exactly like this system. It's not like Phoenix Point is something beyond "chance roll". Bullets come out of the gun and will hit random stuff if you miss. It's very much like Silent Storm in that aspect.
Sounds but it is not. In JA3 cover gives straight penalty to attack chance, so does darkness, being prone and many other things like choosing body parts like heads. Game rolls the check and if you miss you miss completely. This is exactly same like in nuXcom. Then in nuXcom they calculate misses that can hit random objects and destroy them. They can never hit another target. JA3 lets you hit other targets in addition to objects.
Phoenix Point gives every weapon a certain circle of possible projectile trajectory. Then it randomly fires projectile inside this circle and lets projectile simulation do the rest. Old UFO did the same. This in effect lets you rarely miss shots from close range. Also in PP you can put enemy head at middle of your circle but still hit torso or hands.
In JA3 if you are close and it is 60% hit chance, it will always be 60% hit chance no matter what you do. That is same shit as nuXcom.
I don't buy your silly hypothesis that game doesn't simulate bullet physics and use nuxcom model of rolling a dice. You have on-the-path hits all the time (no, I am not talking shotgun/grenades), you have visual red overlay notification when you have chance to hit your buddy, you even have fucking "you will lose reputation killing that useless peasant 10 meters behind that brute you trying to burst with your mighty FN FAL" modifier and icon in your targeting preview. Have you actually played fucking game or just theorizing?
Game have ton of problems but that's not one (stupid nuxcom pod mechanics, RTS components, etc etc)
And don't start with "but they released mod showing exact percentages!" crap. First, it's super easy to calculate by many ways by functions which is a core in any 3d engine and second - it's could be as precise as caclulations in openxcom where your snipers have 300% to hit to be really 30% because of all stupid twigs on the way
Activate official mod that shows you numbers and you will see yourself. I do not care what you think, this is how it works. Mod breaks down all bonuses and penalties into exact numbers. All the shit is revealed.