Yeah I'm just speaking to personal preference. I can see why a headshot should be worth more gameplay wise, I just really dislike it when the game seems to make it that only hitting the head is worth anything. How I'd like it for semi-"realism" is headshots be basically 1 hit kills with all weapons, then bodyshots taking some variable amount of hits. If we're going with a higher time to kill I think all hits should have some kind of stun effect so you don't just shoot a person down to their last 5 hp and then they just whip around and 1 shot you.
Just my preference. What's the best bullet sponge game? I admit I myself am a fan of RE4 and 5. Those games feel like a semi-mobile track shooter with a focus on conserving ammo so extreme focus on shot placement works I think.