There's no doubt that it feels good to dome someone and it feels bad to get domed. But my most memorable and fun experiences have come exclusively from fights which don't involve someone dying instantly. Like yesterday I had a three mag fight in a bunch of bushes with some kid running his starter kit, followed by two more fights with surprisingly geared player scavs where nobody got shot in the head and we traded a bunch of hits, interspersed with tons of meds and recovery. It was such good fun that I didn't even get mad when I got spanked by yet another player scav 100m from extract while I was carrying more gear than I had seen so far this patch. I left with a ton of XP just from not having died instantly, and felt good to go on another run.
Considering at least 50% of my raids end with me getting hit in the head (probably 50% of which are a one tap), it just stood out to me and made me feel like that would be the game I would love to play more of. tbh probably all it would take is shrinking the head hitbox a bit and nothing else would need to change. If nikita wanted to get fancy there could be an outer "grazing" hitbox (less lethal, more concussion/pain) and an inner "hey thats my brains" hitbox.
Honestly I do play with the intent of clicking heads, because I know it is the most effective, but I really am not happy about it. Even if I was stupid good at it (which I am not), I don't think its more interesting and fun.
tl;dr, the headshot meta is just like, less fun IMO.
