There's only one ini file embedded in the exe and people have figured out how to hack into that and fix it. There's details on the forums at http://xcom.nexusmods.com/ and a few sample mods already. They didn't leave a lot of hooks in for customization but there are tweaks that can be made to a lot of the numbers behind combat and the economy and a few minor gameplay things and partially implemented features like "Second Wave" which exposes some settings to new games after you beat it once.
It's built on Unreal Engine, so there's hope that some of the models and maps can be modded later for supporting other things down the road.

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