While I recognize that headshots are an integral part of modern shooters, the very fact that they exist tends to make weapon balancing something of a complicated chore: not only do you have to worry about things like raw DPS for damage and rate of fire, but accuracy, stability, and effective rates of fire at all ranges can complicate matters immensely. Add to this the fact that headshots in general can be a high barrier of entry to people who aren’t big fans of shooters in the first place and you might wind up trying to draw only shooter enthusiasts into playing this game with few other interested parties.
So I’d propose trying this: increase the base damage of almost all the weapons so they still feel lethal, but reduce the headshot bonus so that it’s still rewarding, but not a determining factor in performance.
Consider this as an example: you have a weapon that does, say, 15 damage a shot and your headshot multiplier is 200%. Against someone like Aura, who has 80 health currently, that means that it would take six bodyshots to kill her, whereas only three would be necessary if they’re all headshots. The time to kill on said weapon would vary drastically from person to person and situation to situation.
Consider an alternative: the base damage of the gun is increased to 20 damage and the headshot multiplier is reduced to 135% damage. Normally, it would now take four shots to kill Aura, but if a skilled player aims for the head, that 35% extra damage would turn into 27 damage per shot, meaning that she’d only require three hits to go down instead. The skilled player would get their reward, but the unskilled player would still feel lethal.
Headshots can counteract the entire aspect of a game valuing tactics over twitch. It becomes less about who’s got the proper positioning and the advantage of flanking and more about who can hone in on another player’s head with a better weapon faster.

