My main problem with the AI is general threat assessment. They don't seem to have much of a sense of danger. For example, if there's a guy prone on the ground and you fire all around him, he doesn't even try and move towards cover. There's no fleeing by enemies if they feel threatened.
Along the same line, the AI has absolutely no sense of danger. I had a group of soldiers with a move waypoint that basically took them into the path of a 100 man enemy march and they decided the best course of action was to open fire.
It would be cool if the enemy had more of a sense of danger and threat. For example, maybe deciding not to attack when the enemy is far too strong for them or running when they are in trouble