The gentleman has already stated this was a hypothetical for a future CoH game, so worrying about how it would be implemented into CoH2 is unnecessary.
Coh3 uses the same mechanism as COh2
However, if the game already has code to detect which models are inside of cover and which are out, I don't imagine it being too hard to implement.
That is irrelevant since in the current target table system there is check for the weapon firing, if the squad had any defensive bonuses there would have to be an additional check to see if those apply to specific weapon firing.
As I have point out in previous post UKF infatry used to get Received accuracy bonus when in cover that was always working when the squad was in cover even if the squad did not actually benefited from normal cover bonuses.
Either way I don't think coh2 even has a way to differentiate covers besides directional or not. Cover from a dead cow is coded the same as cover from a shrubbery, etc.
There are around 4 types of cover in use.
There are additional garrison-building and terrain types that can effect weapon performance and provide bonuses.
For instance flamers do less damage in water terrain.