IIRC headshots do not amount to more damage in TES games, which makes sense from the perspective that it would provide balancing problems. If they made arrow headshots OHK, they'd either have to make sword hits to the head OHK too, or they'd end up making archery ridiculously powerful by comparison due to the ease of headshotting people.
This conundrum cannot last for much longer.
Sooner of later, Locational Damage will have to be addressed. Now, I understand the conflict that arises from having locational damage within the framework of an RPG. But hey, let Todd Howard burn his brain cells and come up with a synthesis. It must provide both a sense of character evolution and more plausible combat.
It's plain embarassing walking around with your throat slit or an arrow stuck to your forehead.
I am wondering if Dark Souls has faced up the challenge.