The ESRB has rated Spec Ops: The Line M for Mature in the US, which is not really shocking, unless a shooter about Spec Ops missions wasn't a large enough clue for some of us out there. However, apparently, you'll be able to do more than just shoot people in the face in this game, thus the reason it has "The Line" as a subtitle.
Here's the description according to the ESRB:
"This is a third-person shooter in which players assume the role of a special operations soldier who battles enemies in a storm-ravaged Dubai.
"Players use machine guns, shotguns, rocket launchers, and grenades to kill enemy soldiers in frenetic combat. Battles are highlighted by realistic gunfire, screams of pain, slow-motion effects (during headshots); injured characters emit blood splashes when hit, and continue to incur damage when killed.
"Players can also “execute” or incapacitate enemies at close range (e.g., punching soldiers in the face or snapping their necks). Some weapons cause damage such as dismembered limbs or scattered body parts; a handful of sequences depict severely burned or mutilated corpses. During the course of the game, players have the ability to shoot unarmed civilians or open fire on angry mobs.
"Cutscenes also include intense instances of violence: bloodied characters getting interrogated and/or executed; soldiers getting shot in the head at point-blank range. The words “fuck,” “shit,” and “asshole” can be heard in the dialogue."
The developers have previously said finding the right tone for the game has been a tricky process, as it's been difficult to present the horrors of war in a game without going the “gore porn" route.
Spec Ops: The Line will be released during the first half of Take-Two's fiscal 2013 on PC, PS3, and Xbox 360.