This error is nothing new, it has to do with models not loading correctly.
Incorrect loading of textures is something Valve fights not only in CS: GO, but also in its other productions. However, it is in Global Offensive that it is the most annoying. Why?
The characters lose not only their backs, arms and legs, but also their heads. The upper body models simply don’t load, which results in this view:
Is headshot being counted?
Fortunately, this error is only visual. It just means that after a headshot, it is counted as normal. However, the problem may be the correct targeting. Polish player “Mihauke” showed what it looks like on Reddit.
Fortunately, this error is random. It can’t be recreated specifically, so there’s no special use of exploits here.
As the Pole writes, he asked other players if they could see the head of this particular person in the same way and it turned out that the problem was only for him. However, he does not know what caused it.