Whenever i shoot through a window, specifically the one in the radio tower at the airport (as seen in the picture), window shards still fly across the screen and the sound, as if you're shooting through a window, still pops up.
Screenshot below, please mind that it was VERY hard to capture shards flying at high speed, so i had to hammer my screenshot button whilst holding the trigger and hope for a good one. You can see a shard at the top of the picture.
http://cloud-2.steampowered.com/ugc/920138415798796502/A3C62AC42B8B2575337C9B2F2A32CAE339F997C3/