Yes, we testers noticed this a bit in earlier beta, but have not been able to reliably reproduce it. There are a couple of theories on what the cause is though.
- Are you having trouble hitting stationary players or moving ones?
- Which part of the body is it that seems to be resisting your bullets?
- Are your targets proned or in cover at the time?
- Do you notice any contortion in the enemy model, like the arms pointing the wrong way etc?
I have two instances of this, the worst was as follows (using your points as reference);
- Stationary player on the balcony of the propaganda house (the one overlooking the square).
- He had his back to me and was about 5m away, I aimed and shot him squarely between the shoulder blades with my KAR98, there was a bullet impact noise, blood and a yell from him.
- The player was using the cover system, he was not aiming so was hunched down in a crouch with his back to me.
- There was no contortion of the player model, all the hit effects played as normal except instead of dieing from what should have been a fatal wound he turned and hip shot me with his pistol, then ran off without dieing or needing to bandage.
The ironic thing here is that the player in question was one of my housemates who bought the game and was playing in the same server as me. I went into his room and asked him what happened, he said his character took a hit and yelled but did not die and did not need to bandage either.
So it seems like all the effects on both of our ends that are associated with being shot played but no damage was actually dealt to his character at all.