The changes it implements are pretty widespread and cover everything from a whole new model of accuracy and bullet drop, to changing the way units take damage. Mod Realism Robz is actually a balance between more “realistic” mechanics and balancing, and it’s best to play in multiplayer using units and settings from 1944 to 45.
Games focusing so much on conflict can often be good candidates for “realism” mods, and Assault Squad 2 is no different.