Definitely still there. You just don't see people prone so much in BF2142, while in BF2 it was pretty much constant -- much easier to spot. 
By the way, for those who weren't aware of the accuracy penalty, keep an eye on your crosshair. When you prone you'll notice the 'cone' opens right up and then starts to shrink again, just like when you're running or you're firing -- this is your accuracy penalty, and it's very visually communicated to you so you know exactly when it goes back to normal.
Proning is still a very useful tactic in encounters, but you need to not do it instantly; crouch should always be the initial response, and then if you run out of ammo or something, dash behind some cover and then prone so you're a smaller profile when you come back out.

By the way, for those who weren't aware of the accuracy penalty, keep an eye on your crosshair. When you prone you'll notice the 'cone' opens right up and then starts to shrink again, just like when you're running or you're firing -- this is your accuracy penalty, and it's very visually communicated to you so you know exactly when it goes back to normal.

Proning is still a very useful tactic in encounters, but you need to not do it instantly; crouch should always be the initial response, and then if you run out of ammo or something, dash behind some cover and then prone so you're a smaller profile when you come back out.
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