Ah, but in this game distance doesn't play any role at all as far as I've understood. (maybe only with the shotgun)
Line of sight seems strange as well since sometimes they tend to shoot through walls.
I do like the extra animation of breaking the window though when making a shot next to it.
Also I don't understand how you can shoot down a small UFO and it has like 5 races on board who all survive even though the UFO is a wreck. In the original games I sometimes landed and the mission ended straight away since the only 2 sectoids on board were both killed in the crash. Or you could destroy the UFO completely if attacking a small one with too powerful weapons.