So in regard to having & not having cover on a vertical plain.....
Would both be considered to have cover in the following example?
My commando bellies up behind a (level 1) 3/4" tall building, the bad guys urbanmech is about 5" out from the far side of the building.
In the older rules the commando would have partial but the urbie is SOL, due to being back away from the terrain.
With the current wording I have seen where both attempt to claim partial cover.
We use the stick at the cockpit (theoretically where the most sensors are located)of each mech as a fulcrum point with the stick or laser & if the unit up against the cover can "see" > 2/3 of the other unit then no cover.
Line of Sight will exist because each Mech's cockpit can see the other (the building is 3/4"? or 1", rounding up for simplicity).
Take your stick/laser, go from the Attacking Unit's
Cockpit and aim for the Target's
Base. Do it again, but for Target to Attacker.
Where they touch determines cover. Plain and simple.
In your example, the Urbanmech
should be SoL (no cover, too far away) while the Commando should benefit from
horizontal cover because, in my mind's eye, the Commando's base is behind the building, whereas the Urbie is "out in the open".
However, because Urbies are smaller than most other models (at least the ones I've handled), I can see that side of the argument. I am of the opinion that a unit still needs to be
adjacent to suitable cover to benefit from it (within 1" for most cases) - regardless of Alpha or Standard.
If, in your example, the Commando was instead trying to shoot around the corner of the 1" building, it will receive NO cover (neither horizontal nor vertical) because only 25% of the unit is concealed. (half of a half is less than a third).