Sniping should reward skillful shots. Headshots are rewarded because they need skill to pull off and the reward is obviously a 1-hit kill. However, long shots require similar skill, but are not rewarded in the same way. Therefore, I think that there should be some kind of reverse damage falloff. If any sniper/DM/AM rifle were unconditionally a 1-tap, too many people would use it like a 0-spread shotgun, which would be pretty broken/unbalanced and would not reward skill. In fact, that would reward LESS skill, so this may be a good compromise.