[Icelander]

In my low-tech games, I use the rules for arrow travel, reaction speed, expanded Fright Checks for attacks that barely miss*, the rules for Situational Awareness with peripheral vision and shot effect optional rules, threat recognition, the spotter rules**, the counter-sniping rules***, tactical dodging, darkness penalties****, battle drills and room clearing and the expanded cover rules.

I'd say that Tactical Shooting gets plenty of use.

*Though I don't enforce them unless the damage of the attack that barely missed was enough so that it could have plausibly penetrated the DR of the character.
**There is an archer with a magical dragonbone bow that can shoot out to half a mile in an ordinary turn and ten times that if he gets time to enchant the missile. He also likes to shoot Shatterpoint arrows that inform him of the range, target velocity, azimuth, wind and the weakest point within 10 yds on the target. Then he guides ballistae to shoot exploding spheres of alchemical fire at that point.
***These rules apply whether you have a gun or not. It's a matter of 'can he see me?
****Therea are handy examples of what penalties apply at what lighting, not to mention expanded rules on night vision and what can ruin it.