The only was it could get any more realistic that this would be if you joined the SAS.
Before each mission, you pick 4 out of about 30 or so commandos that each have their own strengths and abilities. You then outfit them with whatever camouflage and equipment you think is best, and then get to attempt the mission.
There is alot of variety in the missions. For example, in one mission you have to infiltrate a castle to get a hold on some German documents, and on another you have to defend a plane with its on-board machine-guns as you fly through a canyon (one of my favorite missions).
Fallen enemies and friends can be looted for their ammo or supplies; however this can be a slow process, which can be looked at as more realistic (you can choose which items you want to take, and how fast you loot them depends on how fast you can drag the item from their inventory to yours)
Another thing I like about this game is a human element in enemies. They can flank you and use tactics, and they can also get scared if too many bullets are fired at them and surrender.
And yes, this game has semi-realistic physics!
So if you are looking for an awesome tactical World War 2 game, look no further, because this is as good as it gets!