Now, the 3rd edition makes too many small changes to the rules to properly enumerate here. But the one that caused the most crying and shitting is the introduction of cover saves. Whereas you previously rolled to hit and to wound, now, units in cover get cover saves. The bad people claim it to be 40K creeping in. More reasonable and sexier podcasters say that it's fine, as cover saves need to be earned via movement and positioning, and there are multiple ways of taking them away - notably, by firing from within 6". This not only allows infantry in cover to be harder to shift - like it was historically - but also allows to reduce the number of modifiers to the hit/wound rolls.
TTS screenshot: Some Aussies and their Kangaroo Sherman take position in a shell crater.
