Anyone remember the bulletproof leaves on the roof of a building (the rio map I beleive) on MW2? You could shoot people through walls, but through the leaves of a palm tree? Hell no!
Also, KOTOR 2, the game does well showing that you miss with a blaster if you don't get the right roll, but deliberately firing off target (quite wildly at times! Its like the character doesn't know that aiming is!!) The only problem with this though, it the rogue round will then quite often pass through some other enemies that you wern't fighting at that time, without so much as a scratch on them!