They just [i]slightly[/i] NERFED the Armor Piercing perk in the 1.1.1 patch. You can't wall-bang Guardians through EVERYTHING anymore... only [i]thin[/i] cover. You have to learn the new definition of thin with trial and error... but you'd be surprised at how much Armor Piercing was affected in PvP.
Final Round on ANY High Impact Sniper is a OSK (to the body)... is it OP??? I don't think so.
It seems to have dominated Skirmish Tactics for awhile (though admittedly... I don't play Skirmish much... if at all). It's just the [i]flavor of the month[/i] kinda thing. People will eventually adapt to the tactics and then something new (or old) will come back around.
EDIT: A gameplay video montage can make any weapon or perk look OP... especially when the editor doesn't show any of their fails (misses or deaths).
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The problem with last round on the spear (and other snipers) is that it often bugs and makes every bullet in the magazine a 1 shot body shot. It is currently very broken (but probably going to be fixed eventually).
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IF it's happening then the [i]final round[/i] part of Final Round isn't working as intended. Curious... I've never had that kind of fortune/misfortune happen to me.