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For this patch, and even carrying over somewhat from 2.6.3, I've seen some strong disillusionment from people that used to love playing SC. Although there were some minor issues, the fundamentals were solid and players were able to still have a great time in AC.
Since then, combat and AC problems have been not only neglected but actively made worse. Although I commend CIG for getting out 3.0.1 to address a handful of issues, it wasn't enough to overcome the huge problems with the flight model, ESP, EMPs, and other basic mechanics. And it really sucks that instead of hearing us out, CIG gives us flippant replies.
I imagine players not focused on combat may not care, but I would consider dropping 93% of your playerbase within a year a clear sign that combat needs significant work and attention from CIG. For a game with well over 1M backers, it's jaw-dropping to see that only 90 of them have played at least an hour in Squad Battle, the best example of what SC combat has to offer. And remember that 2.6.1's only additional was regional servers -- 3.0.0's massive changes surely caught the attention of more backers. This is a problem.
More importantly, work on AC is not counterproductive to the PU -- to dial in combat and flight, AC needs to be made more like the PU so that it can be used as an accurate testing ground.