I use TrackIR and find this bug unacceptable, as using TrackIR provides a more realistic sense of reality, versus always looking in first person view and being restricted by a one by two foot window of viewing information. Using only first person, the player completely lacks any peripheral vision or other commonly sensed real life sensations when compared to the game. With this bug, the player now has to entirely aim twice! Once they aim in third person, they again have to aim again when switching to first person. In real life with all the information around us (ie. peripheral vision, etc), do we aim twice? Or do we tell the bad guy we have a disability or we're allowed to use a golfing handicap scoring method?
If somebody is complaining that this is cheating, I have no issues with a rifle being ever so slightly off. But the current error differential inhibits a complete miss every time! In real life, pointing & aiming a rifle is pretty simple sending the round onto the target -- but without precision. Another few seconds, and the round should hit the center of the target every time. Not so in ARMA 3.
Now when using a handgun, this error differential should be almost completely non-existent except for shooting targets greater than 50 feet in distance. Currently when switching from third to first person view with a handgun, the player will very likely miss unless they aim a second time.
ARMA 3's current first and third person aiming differential is completely unrealistic!
WORK AROUND: I have found using the bottom line of the cross hairs, one of the four lines indicating the X/Y axis of the cross hair, to be the more acceptable center of the cross hairs when viewing and aiming from within third person view.