Sneaking around behind enemy lines can be a heart-stopping affair. If you're sloppy with your soldiers, they're going to die. If you're sloppy with your shots, you'll miss the target and odds are that the enemy will kill you before you can shoot again. This can be frustrating, but when you hit properly-balanced encounters it can be very exciting. If this balance existed throughout the game, we'd have a real winner on our hands.
Sound effects are good.
Upon issuing commands you'll hear your squad mates respond as they move out. This is all very cool, and really does help you get into the game. This only works for ostriches. People move slowly, not like rocket-propelled Quake soldiers. A great amount of work has gone into making this game as historically accurate and realistic as possible, and there are times when this is pulled off perfectly.