PC Windows Third Person Shooter
 

PC windows
third person
shooter
single player
modern weapons

it wasn't any of Max Payne titles but the graphic quality was something like Max Payne 2

you could take cover behind objects to shoot
my friend gave the game around spring 2006 maybe even sooner

Story:
as i remember it was about a man trying to avenge his wife. throughout the game there were flashbacks about his wife. and I remember the ending scene too. the main character killed a big guy that i guess he was bald. before shooting him he exactly said to him Game Over

Can it be this? http://www.legendsworld.net/shooter/game/119

Requiem come in search very frequent, but it's not exactly match your description.

Actually, sorry, except Punisher (that doesn't give flashbacks, as far as reviews tolds), I cannot found anything else. :(