sunil247 on 14 January 2009
As per this article http://ps3.ign.com/articles/944/944857p1.html?RSSwhen2009-01-14_045700&RSSid=944857
"The cover system isn't quite so forgiving as Gears' and if you duck behind a low barricade you'll still expose yourself to fire, meaning you've got to choose your resting points carefully, especially when Helghast troops are clever enough to attempt to outflank you."
It seems like its a more realistic cover system.
