The new (odd considering they are five years old, but compared to 25+ of BT, why not?) rules were just an outgrowth of the expanded partial cover rules from Maximum Tech (and assorted 3D miniatures rules.)
Summary of the "new" rules: +1 to-hit modifier; All locations have the same chance on 2d6 as a 'mech not using partial cover except that intervening terrain soaks the damage that would be applied to the legs (for quads, this means any leg.) The general idea is that your opponent has two chances to
miss.
When TW was being written, the vast majority of playtesters and staff found that these rules better represented the desired effect. Quad 'mechs also played a major role in this decision and they benefit the most from the new rules. By extension, it was found that it offered a way to
protect vulnerable (i.e. damaged) legs - especially for quads.
The head's vulnerability was also considered. It was believed that a 1/6 chance was not properly representative of the proportions of the average 'Mech's upper body (again skewed by the quads.)
Scattering shots (Missiles, Ultra ACs and LB-X) too were a factor, as the old rules made them all or nothing weapons against partial cover, whereas the new rule allowed for the terrain to absorb some of it as well as the targeted 'Mech. Again, this was considered to be more in line with the intent.
Additionally, the super-fast units that had emerged (which prompted the new expanded movement table) and things like Stealth Armor made impossible-to-hit 'Mechs a very real possibilty. With the limitations of a 2d6 vs TN mechanic and all the other aspects in mind (plus a few others relating to certain weapons and equipment), a reduction in the partial cover modifier was considered acceptable.
Many find the new rule to be both more intuitive and effective than the original method in actual practice. By and large most players have accepted it and have learned to prefer it.
Of course, you may play with the original rules if you like.
EDIT: Typos.
Edited by Sychodemus, 04 July 2012 - 06:48 AM.