There seems to be an issue that players who are prone can appear standing on other people's screens. Today I can confirm one solid incident of this happening, where I observed a player standing and doing the weapon swap animation while to my friend he appeared prone.
A second incident occurred where I was shot behind cover at an angle that it seemed incredibly unlikely that I should have been able to have hit. When I was shot the bleeding points were also located a couple feet above my character, as if though I were standing. Here are screenshots of that incident.
I am prone against this ledge in the foreground: http://i.imgur.com/J5Wtl7N.jpg
Here you can see the blood above my character:
http://i.imgur.com/mOSXs0c.jpg
update
I took a picture from the same location I was sniped from of a friend in the same position where I had been. Backpacks do not count for hitboxes to my knowledge, and I had a smaller bag any ways:
http://i.imgur.com/yaOP0KQ.jpg
This second incident (screenshots) I am less positive about as I don't have the perspective of my attacker. The first incident I am 100% positive about.
Desync is nothing new, but I'm not sure I've experienced it quite like this before.