In my opinion, it's pretty much mental masturbation.

The theory, as I understand it, is to ingrain the concept of using cover, but I think it quickly becomes little more than a party trick... like how most people "scan" before they reholster.

Frequently people look, but don't "see" what's around them when they scan, and it's just another step in their automated reholstering procedure. Using cover, taking a knee, etc. that's being preached as mandatory just becomes the same thing in my opinion.

People are either going to use their brain or they're not.
What looks like cover might not be, what is cover to handguns isn't to rifles, what might be cover from rifles might not be cover if you face multiple shooters from different angles, etc. There is no way to turn your brain off and auto-pilot into the correct action to take.

If you're brain isn't working well enough to address the above concerns (and more!) to actually seek out real effective cover on your own, I doubt that step you always took in your practice sessions is going to change the outcome much.

Just my .02$, as a civy who hasn't ever been shot at.