> Don't disclose to the client anything not in their view.

Either full of edges cases (how do you efficiently compute visibility, and can you prevent models from popping in as a result of latency) or computationally expensive[0]. Valorant, CSGO, League of Legends, Dota 2 are some of the games that I know about that implement server-side occluding to minimise the impact of wallhacks, but eventually a client will still need information like the position of an audio cue such as footsteps that cheats can make use of.

[0]: https://technology.riotgames.com/news/demolishing-wallhacks-...