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Body Expertise with 30% = 1.6; at 90% - 2.8 multiplier in the body.
Base headshot multiplier = 3, with +25% perk = 3.75 (Death Wish+)
It makes sense to take Body Expertise if you live to get into the body (anarchist) or to kill opponents (stoic).
I would recommend Body Expertise if your build has enough points to afford it. There will be players giving you the "if you can headshot you don't need it" argument which I find to be extremely flawed.
A Body Expertise build will be able to kill with ease from medium yo far range and also be able to clear masses within a few seconds as opposed to headshots. I don't think even pro CS players can do consistent headshots faster than BE spray fire.
Lastly, consider shotguns instead if the build is limited on points.
you take it because it makes the game easier
An easy way to consider it is that since BE doesn't factor in the 25% extra headshot bonus, you're only doing 0.9 of 1.25 instead of 0.9 of 1, which means you're actually doing 0.72 of your normal headshot damage to the body with BE aced, or 0.24 of your normal headshot damage with BE basic.
With that said, I don't think it's really worth it. Tier 4 skills, especially the aced variant, should be strong and not so limited in effectiveness.
Essentially, you change up your playstyle when you use it. You can clear a room/area a lot faster with a high rate of fire & body expertise than with precise headshots.
Also using it with full auto DMRs is pretty crazy. Since you can aim for centre of mass and not worry so much about the low stability, you can really go to town on clusters of enemies. Also means you have essentially what amounts to a sniper rifle (with extra ammo) at ranges where it's hard to tag headshots.