The new 1.24 weapon lifting check logic is pretty robust with vanilla DayZ, but given that it's based on an approximation of the weapon position, it may fail under certain scenarios, such as when the SDayZPlayerAimingModel::m_fAimXHandsOffset or m_fAimYHandsOffset have high values.

The hands offsets seem to only be changed by breathing sway, recoil and shakes, and it generally is fine, but it could occur that a combination of these values may result in a high hand offset value, causing the weapon to clip through geometry, hence allowing the player to shoot through walls.
Although unlikely in vanilla DayZ, the issue could occur when using mods (e.g. a modded weapon with a very high recoil value) or like with my sGunplay mod, in which I change the SDayZPlayerAimingModel::m_fAimXHandsOffset while hipfiring