I agree that most of the weapon upgrades are primarily the same with advantages/disadvantages given toward longer range and close quarter combat on capable weaponry.
The two upgrades/accessories I could live without are the laser sight and the tactical light. They are both ridiculously blinding even in broad daylight and I really wish Dice would dial them back drastically.
I think in low light situations they should be blinding as they are now but when you're close quarters with someone in daylight they should have little to no effect whatsoever unless directly pointing in your eyes, not just your general direction.