Before you say "fact", check it. There is auto-aim in Day-Z on the Console versions. Anyway, you're giving it too much credit. It's a simulation, regardless of how realistic anyone claims.
As for the helmets, what it can withstand/protection it offers depends on the NIJ level. And its not just helmets that aren't bulletproof. The same goes for body armour, and no vest is stab proof either.
- I'm here because I too got shot inside of a hospital, through the concrete wall on the 3rd floor. All of the doors were locked and I heard nobody messing with them. On top of that, there's no way he/she knew where I was. I was prone for hours on end, listening and only ever moved my head, he was glitching 100%.
How do I know? He hit me in the face with 1 round, Through the Gorka/Assault helmet w/visor, when I went back to my body with my Girls account (she was nearby), my Balaclava was ruined but the Helmet/Visor were both prestine. I was facing down a staircase and there were no windows low enough to give someone a shot on my head, especially from underneath.
After digging around, There are ways to see through the walls and use the occlusion inside as an xray filter... This game is a broken shambles and far from being realistic. its one of the closest we have to realistic, but still far off.