Thre is a big difference between the general principle and the specific case.
Example: Is the Snub PPC as such bad? Answer: No. 5x15 PPC damage for 35 heat and 6 tons of weight doesn't seem to be out of line. For 25 Heat? 5x25 damage?
What's more: if there are 5x25 Snub PPCs - why would you want to be happy and satisfied with the 5x15 version?
Same thing with headcapping. Is something wrong with it in general? Answer: No Head hits CAN happen, after all, they happen to you as well, at least prior to the endgame, and injure your pilots. Is it bad that you can try and better your chances to decapitate other mechs? Again, no, not in principle. Bettering chances is what you are doing the whole time, be it with firing angles, with distances and to-hit probabilities, with positioning, with everything. Trying to get behind a mech and hitting the back to avoid the thick armor, bulwark and so on is basically the same thing than trying to hit the head.
However, the devil is in the detail. By HOW MUCH can you better your chances? That is generally called game balance in these kind of games. How much damage an attack does. How much defense something has. How much damage is decreased in cover or with bulwark and so on. None of those values are written in stone as if they were a law of nature, but when they are put down, they have to start somewhere.
Which brings me to Called Shot Bonus, Called Shot Mastery and the Marauder bonus.
The values we have had before the Marauder ... I'm ok with the Called Shot bonus, but the 18% you get with CSM are already at the limit of what should be possible. Sure, if a Mech lies prone, you can pick your target (and there are those who simply want to exclude headshots from Precision Shot and allow it only for temporarily disabled mechs, and they have a point) and in that case, surely nothing is wrong with 18%. But 35%? On a moving mech?
See it this way: if the AI could work with Precision Shot and Marauders - how much head armor would you want to have on your mechs? 45? What would you think about the idiots limiting head armor to that amount?
Where probabilities are involved, there is no certainty. 95% aren't 100%, and everyone has seen 95% hits fail. But you know instinctively, that when you have 4 shots with 50% and you need 1 hit, your chances to score that 1 hit will be pretty good. Not certain - but GOOD ENOUGH TO GO. And good enough to score the desired result 9 out of 10 times and then some. When you think about it - calculating this is a lot of what the game is about. Shooting a turret - you look at the hit points you need, say 157, and you know you will need some overkill, but when you stand there with your Kintaro that has 24 SRMs with 10 hps each for 240 hps, will you really fire them all or will you check heat, ammo and hit percentage and fire only 18 for 180 at 95% to-hit prob? You'll go with less, because the prob to destroy the turret is GOOD ENOUGH.
And that's wat a dedicated Marauder at 35% Called Shot headshot probability is: GOOD ENOUGH to headcap the biggest threats right away. Not dead certain - nothing is. But really probable. And really probable is good enough, because, if it does work more often than not, say, 2 out of 3 times, this will allow a lot of immediate kills over the course of a mission and a career. And the one time it doesn't work? Nothing lost! Shots were not wasted (they hit something else) and your next Mech may be able to finish the job - that one maybe on brutal alpha power.
Now. The most important thing. This isn't a general problem. It's not "cheesy". You can, after all, do what you want. Go with Highlanders and Gauss Cannons, drown everything in Infernos, whatever. No - it's just too good and has no downsides. THAT is the real point. After all, you CAN equip a Marauder with a view on damage output. IN theory, you can equip it with 4 Snub PPCs++ and nothing else for 20x25 damage, 24 tons of weight, with a 20% heat Exchanger and slam 500 damage on an opponent - if you take a called shot on the torso, it's probably game over for the enemy (without any damage reduction). But that comes with a price.
So the question is this - can you equip the Marauder both reasonably AND good enough for probable headshots (without going for the optimum in weapons available - with the right weapons and enough space everything goes).
And that is the problem, the answer is yes - easily yes. You can just equip it, IGNORING the headcapping percentage (it has no missile HPs), and when you take a Called Shot you will still be successful in headcapping, and too often.
And THAT shouldn't be the case.
So, for me, with everything in the game, it's all a question of balance, and looking at the -10% lance damage reduction, the CS bonus in addition is simply too high - WAY too high.