I´ve just edited last post.
No it doesn´t have hexes, it works with coordinates and a vector to establish LOS between 2 points, elevations are measured in meters and so far I´ve seen like 5 or 6 different levels each one with a different color.
Figuring heights and LOS is relativeley easier in Ab than in SP just beceause you have this 2 tools that tells you what can you see and who might be able to see you at any time, it just simplifies things and they´re entirely optional.
I´m not saying you have to like AB neither that AB is better than SP, they each belong to different dimensions, I´m just pointing out an idea implemented in that game as an example of what you might were suggesting in your first post. So it´s only a matter of me giving an example of something that could or could not be implemented in SP IMHO 
Keep Cool
Roberto