PC Auto Aim: Still Exists with M/KB

I've had a feeling that there was still some degree of autoaim - not to the extent that it exists in games such as Saints Row with a sticky cursor - that affected the shot placement; I routinely have to aim slightly above a target's head with my Midas Multi-Tool and make the enemy "wear a hat" with the chevron. I just had this confirmed entirely for me on my end when there was a Dreg sitting with his head behind a wall and the rest of his body exposed. Go to shoot the exposed torso and the shots are landing on the wall where his head would be - NOT where I was aiming.

Do note that I do not have a controller plugged in, nor am I emulating one to use the auto-aim. It's still there for M/KB no matter what.