When an NPC dies or disappears, they no longer own anything. For an MWSE alternative, check out MWSE Disown the Departed by Pherim. Killing an NPC or making them disappear (via quest or disable ...
If you shoot a humanoid in the top of their hitbox, they'll take extra damage. That's the idea. You, the player, cannot be headshot. It could be implemented, but I reckon enemy marksman damage is ...