>>96340039
It just doesn't make sense.
The criteria are

>in contact with a piece of scenery that is at least as long as the model's base
This is so you can't get cover behind something smaller than you like a road sign or skinny tree but a building that you're on top of fulfills this criteria. That's wider than your model's base and you are in contact with it.
>If an attacker can see a model in its entirety
They can't. At least part of your model is covered from sight by units below. That's just obvious. Even if you're teetering on the edge part of the base is obscured which counts for LoS in this game. I wouldn't play it like that personally though.
>cannot gain cover due to angles
I don't really understand what this part means. Getting an angle IS coverplay.
>distant scenery
This is so you don't count as In Cover because of a wall between you and the Shooter and don't have to do trigonometry like in KT over it. Fine.
>or the surface they are standing on (such as on top of a building)
Bollocks!
This means that if I'm standing on an upper floor of a building and a grunt directly below me can see a single finger of my model, he can fire without any kind of detriment. Nonsense and I'll be house-ruling it.