The "Drop Shot," for the uninitiated, is dropping to prone in the middle of a 1v1 gunfight in Call of Duty (henceforth COD or CoD) or any other First Person Shooter (henceforth FPS) that allows you to go prone.
For your enjoyment: You're wasting your time. Especially against me, but in general its wasted effort. No, its not because I can't do it, since I could easily switch my control scheme so me mashing my aim when I am in a gunfight can drop me to the ground. Hell, back in CoDd4 I would do it semi-regularly. The reason why its useless is this: Lag. The beast that slays all effective tactics in twitch shooters. I'll explain using several scenarios.
1. Encounter enemy. Enemy drops to ground, but I'm dead before I even see him crouch. Wasted time, and not only that mobility getting to your next target. I never stood a chance against you, why did you go prone and make sure my allies have an immobile target?
2. Encounter enemy. Shooting him while ducking behind cover. He goes prone, I pop back out and shoot him. He dies. Drop shot didn't help you, in fact it made you as easy to kill as someone in second chance/last stand: You were immobile, and exactly where I thought you would be.
3. Encounter enemy. I'm aiming lower to see things on the ground (like prone enemies and claymore mines) easier. I shoot at your feet, you drop to prone and get bullets in your head instead. You died FASTER than if you had stayed moving.
There is only one situation where a "drop shot" will have the advantage, and that is if you're prone before the gunfight begins.
4. Encounter enemy. He begins firing, I hear gunfire, spin around, but enemy is below my crosshairs. As I attempt to aim downward and fire, he kills me.
5. Encounter enemy. Both begin firing, but the split second I need to aim downward at my prone opponent gives him the edge.
EVEN IF you're prone on your box when you land the final shot, the effects of lag will cause you to be crouching when you fire your final shot, and that means any shot that I made at that point would still hit you in the crouching state. Strafing would be far preferable, as it actually relocates you and even though you're a larger target, lag will allow you to slip past otherwise spot-on gunfire. Dropping to prone might logically be considered "movement" but in the game world, you're stationary. Bullets fired at your model will likely either kill you, or you will kill me, before your drop shot hitbox change completes.
I am doing this as a public service, as I see people drop shot and want to laugh hysterically. Don't make me wake up my wife or stepson. Be smart, just shoot me and move on.