GURPS has called shots. With varying penalties based upon the area you are trying to hit. In some cases, a miss by 1 will cause a hit somewhere nearby - e.g. a called shot to the head that misses by 1 will hit the torso.

The effects of called shots vary: a hit to the brain or vitals does extra damage, a hit to the hand may cause the opponent to drop whatever is held, and a hit to a leg may cause them to fall.

I know the WEG Star Wars had called shots and hit locations, but it's been so long since I played that game that I do not remember the effects.