Summary thanks to /r/starcitizen #sc-news discord bot:

Inside Star Citizen | First-Person Assertion

Notable Information:
➣ Reloading exists in the game, even if future technology may allow it to not be needed, because it has such an effect on gameplay and helps immerse the player in the game.
➣ In 3.23 reloading is split into two parts, backpack reloading and ammo pooling.
➣ Backpack reloading allows you to pull directly from your backpack with a longer reload time.
ㅤ✦ This allows you to utilize the ammo you have stored but forces you to consider the time tradeoff.
➣ Ammo pooling allows you to condense multiple partially used magazines into one and the empty mags discarded.
ㅤ✦ This is supported by new HUD UI indicators.
ㅤ✦ Different magazine types will have different pooling times.
ㅤ✦ In the future you will be able to repool other items like grenades and medpens.
➣ Recoil is very important to both gameplay and immersion.
ㅤ✦ Laser weapons having recoil is primarily a gameplay choice.
ㅤ✦ Some of these new recoil functions were in 3.22 and some are in 3.23.
➣ Both scopes and iron sights have been reworked.
ㅤ✦ Raising the camera made the sightline much cleaner while retaining the chunky iro sights.
ㅤ✦ Scopes have been completely reworked to fix the numerous issues they had before.
➣ In 3.23 when equipping a combat visor you will have a dynamic crosshair.
ㅤ✦ This crosshair will actually follow where the barrel is rather then being static.
ㅤ✦ Both the dynamic crosshairs and new hitmarkers can be enabled and disabled independently.
➣ Bullet blocking by items attached to armor has been fixed.
➣ The above changes reach all guns in 3.23.

➣ Next week’s ISC will be on the new character customizer coming in 3.23.