Because we'd been waffling over the idea since the original report to our bug tracker. It's in 2.0.5 now though, with all credit to Chilean Wolf for providing the fix and being generous enough to allow its use
SMPC includes this fix and also fixes all full-helmets (guards, dwarven, daedric etc.) decapitations and improves this fix further removing a bug: argonian horns were clipping through hoods/full-helmets (e.g. actor Beem-Ja).
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Credits to Chilean Wolf who discovered the bug.