The Vitals
Vitals in GURPS 4e have a problem. They have no innate DR but a 3x wounding modifier and are only -3 to hit. This makes them extremely attractive and a single hit to the vitals can end a fight rapidly. The vitals apparently include the lungs, kidneys, and liver as well as to the heart according to the Basic Set but a hit to the these former 3 organs is not even in the same league as a hit to the heart.
I propose these alternate rules:
Vitals (-3): Normal wounding modifiers (as torso). No extra damage modifiers. A major wound gives -5 to the knockdown check. Rules like Lasting and Permanent injuries, and Severe Bleeding from Martial Arts still apply if used in the campaign.
Heart (-5): The Heart uses the Vitals rules as written, including the x3 wounding modifier for impaling, and piercing and 2x for tight beam burning, as Basic Set page 399. A major wound gives -5 to the knockdown check.
Optional Rule: Ribcages are Real.
With this rule; Both Heart and Vitals have 1 innate DR from the ribcage. This can be bypassed by taking an additional -2 to go 'around' or under the ribcage. However a reverse grip knife of sufficient length (like a rondel dagger, large knife or long knife) can target the heart at -5 via the neck. This bypasses the innate DR and torso DR and instead uses neck DR (if present). Don't forget to scale this DR up for Size Modifier!