It's a very simple system, it has to be since it simulates the actions of individuals (Compared to, say, Warhammer 40k, which simulates group actions), but it definitely rewards tactical thinking and if it works in the real military it will probably work here.
I'll mention some of the other rules to make sure you guys know what you can do. When a figure takes fire, he has to roll two dice against his rep. If they pass both, people taking actions like charging or retrieving wounded will continue. People moving will finish and shoot back in reaction, and people who can't shoot back or are outgunned (Each weapon has an OutGun Rating [OGR] that represents the psychological effect of the weapon. Explosive and fire weapons are the highest, after that it's pretty self explanatory, machineguns, assault rifles, semi-auto rifles, etc.) will find cover. If you fail dice you're more likely to find cover and not get to shoot back.
There are two major things you can do with shooting that aren't just direct fire. You can designate a 2"x2" square or a single terrain feature (A patch of grass, a small house, etc.) for Recon by Fire, and you'll fire at it using all your T and at -2 to rep. If there are hidden enemies in said feature they have to roll to stay hidden, and if they fail they're revealed and shots from your Recon by Fire roll can be assigned to them.
The other one is suppressing fire. If you can see an opponent or know where they are (Like if you saw one duck behind a rock but can't actually see him), you can declare suppressing fire. If anyone enters your gun's swath (The swath is a cone as wide as your gun's T rating, and shots can only be allocated on targets within the swath) or comes into view (For example, to take a shot at your teammates) the figure using suppressive fire gets to take an In Sight (A 2d6 test against rep to see if he can shoot) test with 3d6 instead of 2d6, and if he gets to shoot the shots are fired before the opponent has a chance to. Basically no one in the swath can do anything or they get shot.
So yes, considering the lethality of the combat in this game, suppress-and-flank tactics and the Four Fs are strongly recommended.