I have tested this twice and both times died to the issue. If you are proned behind the concrete block on the last map (outside area east of the last point), you will still get hit by bots accurately firing at you from far away. The first time I noticed it, I died to an AK-47 round while hiding proned behind the concrete block for 5 seconds (reloading). The second time I tested it, I died to an MP542 round while also hiding proned behind the concrete block for 5 seconds.
It seems like the game is treating this thick concrete block like if it was a wooden wall, or the bots are super geniuses that have figure out where the bullet is going to land if they shoot up to the sky. On both occasions the kill cam showed the bot being at their respawn for the counter (not at a high position to see me behind it).