only thing I don't like is that everything dies when it touches the water.
I think that having to put a couple rounds into some dudes chest when he is wearing body armor is pretty realistic. I aim mostly towards the center of the upper chest and the muzzle flip usually makes me hit them in the head by the third round thus dropping them instantly.
I think the damage model is fine.
The game is already easy, even on Delta, you guys want these guys to commit suicide in front of you instead of you having to shoot them?