DonAdam said:
Flawed analogy.
You're looking at it in terms of numbers rather than what the numbers represent.
Let's assume that a fighter will only miss on a natural 1, whether his target is behind an arrow slit or a chair. This is fine, because while one is harder in an abstract sense, they're both so easy for the fighter that there's no way he will fail.
Then, said targets get, say, Shield cast on them. Suddenly, super archer may have a chance of missing the guy behind the arrow slit, but probably not the guy behind the chair. Given what was described last paragraph, that makes total sense.
Imp. Precise shot does away with that. They would be the same difficulty to hit when they both got buffed. That doesn't match the logic above.
It makes perfect sense to me. A fighter has become so adept at fighting that the conditions around him don't bother him.
By the same token, an archer has taken a lot of specific time and training (hence a feat) should no longer be bothered by the cover an opponent has.
Once your at that high a level, reality has to give way to fantasy somewhat. But from a fantasy standpoint, what's wrong with a character has specifically trained to ignore cover, that he can ignore any kind of cover?