when planning to take a head shot on squirrels, a hunter has the option of pickin and choosin' when to take the shot, hence the probability of high success, where as that luxury is most often not afforded on called coyotes. While plinking squirrels, the hunter often has much time to find his/her comfort position and has time to squeeze the trigger.Most times that's not the case on called coyotes. And there in lays the problem with the general acceptance to the head shot debate. In both cases your aiming for an egg sized target, BUT in one case you got all the time in the world and the luxury and getting comfortable on a stationary target, and called coyotesjust don't stand around that long and often times the shooter ends up being out ofcomfortable shooting position on the coyote and endsup being less accurate because of it.
Two different animals withvery different hunting senarios!