Someone please explain this to me

[kineas]

The main reason is the flanking/rear fire. CM seems to favor flanking shots very much. I remember losing 3 men from and advancing squad (open terrain) to a single burst of MG34 fire at about 900m distance. Basically you can multiply every effect of small arms fire by 2 (or more) if you receive it from the flanks.

The direction of the bullets zipping near your ear counts very much, maybe more than "real life". The broken state is the result of a dice roll. You can imagine a noncritical wound or a hat shot off if it makes it easier to accept :)