Shoulder view is described as “being discussed” by developers.
As for aiming system, personally I don’t see any significant changes if any changes at all.
But I’m on PC, maybe it’s different on consoles, I don’t know
On Xbox the accuracy has been screwy since a few patches ago. Shooting people from a distance is very inconsistent; you can aim at the head and you’ll either miss, or get a body shot (but then moving a few millimetres higher to correct will result in a miss). I’ve also had moments where I have tried to do a bullet distraction and instead the bullet has hit an NPC 2 metres to the right