It's not only the accuracy gain, though. You minimize hit-zone to a fourth or fifth when going into prone. And usually people aren't aiming at your feet to begin with.
Right, but diving to prone should minimize your hit zone, that's why soldiers drop in incoming fire, it's no different from crouching behind something or taking cover behind a wall and shouldn't be considered a negative just because it presents less of a target to hit.
BUT that's not the exploitation. It's the exploitation of the prone position's increased accuracy as you drop that makes it such a BS thing in games.
Movement should make aim more difficult. Prone should make it easier. Moving to prone should suffer the negatives and then gain the positives once "prone" is attained. But then of course people wouldn't be able to shoot like an action hero and everyone would be upset.
It doesn't matter though, dropshots aren't going to be absent even without prone, because that's basically what the sliding shooting is going to be anyways.