I'm not a good skinner at the best of times, and even less when we're talking about a dog with a large hole in his head that I have to work around.
Even ignoring that, take the heart lung shot. Its a much bigger target, and will put them down just as fast. Not to mention with a decent bullet your left with almost nothing to skin around, or stitch, as far as exits go.
I think I took my last called head shot 10 years ago, and won't make another. Heart lung shot is much easier to hit, and will put them down just as fast.
Right now I want a coyote sitting, looking at me. That gives me access tp what I call the "pocket" That area in the frontal chest, above the sernum, that offers vital access, without bone, with the whole body as a back stop.