Negative cover, Burakumin, negative cover.
It doesn't, Duh. It's not just aboud DPS and HP.
16 isn't the DPS. 16 is the base damage of the rifle. Every round that hits deals 16 damage. Which is why it's not possible for the CE to snipe a model with at least 65 hp. They only deal 64 damage with their rifles if all shots hit unless their target is repairing something. Troops repairing stuff have a received damage multiplier. 1.5x IIRC.
Negative cover should only provide
received accuracy modifier of 1.5