Do you really think it's simpler?
In WL2 you only have the options to shoot and to ambush.
In SR you additionally have magic with status effects. And you have the ley lines for casters, so positioning becomes a little more important in combat. And if I remeber correctly, SR's cover system was a little more complex, giving you non, half or full cover.
No big differences in complexity, you could call them equally complex, but I think saying SR's combat is simpler, is imho wrong.
Yes, I really think it's simpler.
WL2 has more stats when it comes to how things deal damage, including things like more elaborate penetration and armor mechanics.
WL2 has sniper rifles - which is a HUGE thing for me.
WL2 integrates height advantages.
WL2 has manual crouching.
WL2 has less abstract flanking.
WL2 has destructible cover, which means the nature of cover determines level of protection.
WL2 has multiple firing modes for each weapon, where SR it's a "skill" for some classes - which is more abstract, and not for me.
WL2 has action points, akin to X-Com - which makes for a much more flexible combat round.
WL2 has weapon modding - which while not part of the actual combat system, makes combat much more entertaining because you can experiment with multiple mods.
I could go on, but suffice it to say that I don't agree.