Except, there are many exceptions: Should a sunbeam type spell work through glass (I'd say yes). Should a sound based effect work through a closed wooden door? (I'd say it depends on whether the sound reaches through the obstacle). Many damaging effects which can overcome the hardness and hit points of a barrier continue through the barrier, diminished.
Again, "cover" seems to be less important than the existence of a barrier or obstacle of some sort, and on the interaction of that barrier with the actual spell effect. Why add a layer of indirect meaning ("cover") when a more direct meaning ("obstacle") more directly fits the question?
What cover seems to do is deny information about either the existence of a target, or of the precise location of a target. That prevents some spells from working regardless of the existence of a real obstacle: The spell simply fails to "lock on" to the target in the first place, regardless of whether the spell effect could reach the target.
TomB
TomB