They don't change where they are pointing animation-wise. However, the flak trajectory is slightly cheated up or down depending on the player. I suppose I could have said point-of-impact rather than point-of-aim
Best way to see it in action is to assign the following script (modified from a mock ally script by xplosys) to an enemy, give them a flat trajectory flak weapon and stand behind them. Note that they shoot straight but if you crouch they shoot towards the ground.
;Artificial Intelligence Script
;Header
desc = (paperpuncher) friendly shooter becomes agressive when shot
;Triggers
:random=20:rotateheadrandom=25
:shotdamage=1:rotatetoplr, settarget,state=3
:state=0,plrcannotbeseen:state=1,settarget
:state=0:runfpidefault=1
:state=1,ifweapon=1,plrcannotbeseen,rateoffire:useweapon,rundecal=6
:state=1,ifweapon=0:state=2,setframe=6
:state=2:incframe=6
:state=2,frameatend=6:state=1,reloadweapon,sound=audiobankgunsreload.wav
:state=3:freeze,rotatetoplr
:state=3:animate=1
:state=3,plrcanbeseen:settarget,rotatetoplr,shootplr
;End of Script