As i said ;
I've played Xcom a looot and many turn based/rts games. Of course i know how to use TU for aiming, but even a full aimed shot on a straight line doesn't connect most of the time. Assuming this is the first action your soldier do this turn there shouldn't be a malus so high that he miss every shots. It's beyond being under pressure.
So yeah, i could roll with grenades and launchers all the game 'till my soldiers got decent gear/accuracy but that's far from the fun i got playing Xcom; EU (long war mod, check it out if you got Xcom;EU it's worth a shot) or even the old Xcom. (And god, the aim was so much worse)
Sorry if my point didn't get through my complaints ; what i wish for the game is deadlier aliens and less concern about accuracy/aiming.
Maybe i'm still not used to all the mechanics but i'm spending more time trying to find the right spot for shooting than actually caring not to be blasted to pieces.
Sure it's quite a situation to fight Reptilian and human-like creatures for the soldiers, but they're not fresh rookies coming out of the academy, when Cpl Dude is from the Navy you expect him to know how to manage stressfull situations and not empty is clip on everything but his target.
It's not a major game breaking issue, far from it. But from my point of view some tweaking could be done in the vanilla version of the game. Since i guess the mods out there rework it in some ways.