| I've played GURPS for years. It actually has a pretty realistic firearms system, if you take into account the damage multipliers for various hit locations. A .22lr will almost certainly kill you if it hits vitals or brain, but a .50bmg can't kill you if it hits your arm, although you can kiss that arm goodbye.
The only downside to the GURPS system is it's a little outdated. Good, modern hollowpoints expand pretty reliably, but GURPS only gives them a 50% chance to expand. GURPS also doesn't allow for things like +P ammo, various bullet weights, etc., which should make at least a slight difference. Also they have an arbitrary caliber at which big-bore bullets do x1.5 damage, I think something like .40, yet in real life a .357 has better stopping power than a .45. The prices are waaay off nowadays.
It's interesting to compare it to other systems such as d20 Modern. d20 just doesn't lend itself to realism, especially where firearms are concerned. A .22lr has the same stats as a .380, and a 9mm has the same stats as a .45. A .50 BMG has a range increment of something like 90 ft.(!!!) I mean, some ballistics tables for those don't even include data below 100 YARDS. Their masterwork ratings are completely arbitrary. Glocks are masterwork, but an H&K SOCOM isn't? d20 is OK for cinematic stuff though, but if you're a gun purist like me, pick something else.
One thing I've found is that RPGs are much more fun if you play something you know little or nothing about. That's why I still like D&D, because magic can be whatever you like. When realism isn't such a concern, you're freer to just have fun with it.
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