Check out the video of the 1997 North Hollywood shootout. It ends with LAPD swat shooting one of suspects in the legs from beneath a few vehicles ending the firefight.
@wimmisky Like with anything else there are times & situations where it is very beneficial. There's a number of people/places that prefer & teach to shoot from around & under (if possible) cover instead of over it. When popping up to shoot over your cover you are much more likely to have someone, as Clint Smith would say, "put a fucking canoe in your head" than you are when shooting from around or under the cover.
@wimmisky I think that a big problem in the community is that people tend not to understand that there´s a context to any real situation and "do´s and don´ts" might not necessarily apply to every situation. Depending on the situation this can be useful, in other cases more detrimental. Like many other things that people argue over on the internet especially.
@BC - hence, if you train using that position, it will become muscle memory. Each situation is different and that may be your best position during an engagement. Think outside the box. Centrifuge's training is next level.