I would say its pretty worthless other then to annoy your opponent. In my experience, only petty players who aren't very good at the game and rarely get kills are prone to always gibbing, the better players don't really have time to mess around distracting themselves by pummeling a corpse.
In one of the earlier PremPak updates (couple years ago?), they eliminated the increase in accuracy that would occur by shooting corpses. So I doubt if there is any increase in damage given. Although maybe I_Am can verify the damage part.
Most pro duelers shoot corpses. So the best in the world do it. I used to wonder why - especially since the accuracy thing was eliminated. I was told that they do it to eliminate the clutter on the screen. I guess that makes some sense since every little thing makes a difference at that level (pro dueling). And could also be a little 'psych the opponent' tactic since duel is quite intense.
Last edited by drunkenFooL; 10-23-2013 at 08:47 AM.