Technically I think I'm for them, even if seeing a kill cam of someone turning and spraying 10 shots, with nine of them completely missing and one being a heady resulting in your death does annoy me. What I would like to maybe see is a range limitation, 25-30m possibly, after that range headshots would not be one-shot kills. Make them deal a crit, 2-3x what the damage would be at that range for the weapon in question. I mean, why would every headshot be a killshot, why not consider those longer range headshots glancing blows for example?
1 shot headshot is the best. Because it both increases the skill level for the really good, but at the same time allows the bad player with luck get a kill as well some times.
In my view most players that complain about it are the ones that are good at general body shots, but cant deal with the fact that luck plays a minor factor as well in 10% of kills.
Personally, I feel like a head shot should triple the damage. That way a lucky one tap could be survivable, but if you got hit anywhere else you would be dead. And that's only for guns with 33 dmg, thus giving a purpose to the high dmg, low rate of fire when compared against the spray and pray tacit.
Take away my headshot and cry like an old pull-string baby doll from the 60's.
Seriously, it's a perfect skill system. That stat alone could solve half the gaming worlds skill problems. The higher the head count, the higher the difficulty you experience. Make this a known system and players would have to make the choice to hit the easy button or go for the body shot. That's a 'meta changer' kinda thing if you ask me.