Reading the question ( to which I, in all honesty answered with a sound NO ), I quickly imagined the following dialogue:
Soldier ( let's say a sniper guy, who also carries a light auto rifle) asks his superior: do you mind if I use a hiding spot for when I fight an army of enemies?
Superior: that's cheesing private! Just stand there in the open and shoot!
English
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The thing is it's not so much cover as it is invulnerability. The odd box here or there is cover, those two "things" to the left when you first enter the room are cover. Hiding under the ramps is invulnerability. You've really got to try hard if you want to die in one of the three spots. It's not like I'm against it as I use them all the time, that Boss fight is ridiculous - it'd just be cool if everyone accepted what it was instead of making it a big deal. I don't think any boss fight is made with the intent to have players hide behind boxes for 10 minutes while taking popshots at the boss.