[Bruno]

I think more comparable is the issue that shooting a charging elephant in the face [1] without specialized equipment is largely a lost cause - even more than shooting the body in a random location. The instinct when dealing with a large animal is to shoot in high value locations like the head, and an elephant doesn't have horns; a horned animal can be expected to have an extra-thick skull, but an elephant doesn't have horns to queue you in so the reinforcement in the skull can be a bit of a rude shock. Even more so if you're dealing with a modern elephant, which has short or no tusks [2].

That said, I'm sitting here with absolutely no need to shoot an elephant and I know this. I suspect I have a Dabbler perk giving me a dip into Naturalist but still...

[1] And really, with the size of an elephants head and head appendages, a charging elephant is a shocking amount of "Face".
[2] Guns have put a very strong selection pressure on elephants to not have tusks. However, tuskless bulls still have the head architecture to carry huge tusks, along with the heavy bones to carry the big muscles for grinding food, and just generally having a ridiculously big head so having a ridiculously big skull.