I bet you wouldn’t even notice it among all the action, if it was done right. (Meaning, nobody would do or want it to be such, where you keep shooting a stationary target and dicerolls make you miss 7 out of 10 rounds.)
AI is always either stupid, or ”smart” enough to be a cheat, i.e. conspicuously ”too smart”. It’s easier to provide these sorts of effects through clever systems design.
It’s also much more satisfying to score a hit that actually counts for something among few misses, than always hitting but doing minuscule damage because your enemy is a couple of levels above you.
This works only if you not control shooting manually. If it's shooter, then it looks really stupid, when you see bullet hit the body and then "MISSED" and deal no damage.
Also this doesn't removes bulletsponges problems, cause 20 shots still remains 20 shots, despite 6 of them hit with no damage (evasion).