that's 22-250, and that's also with a gun that is likely more accurate than the average non-freefloated AR15.
My accurized AR15 with it's more accurate handloads holds an average of 3/4 inch for 10 shots fired at 100 yards. Extend that angle of dispersion out to 300 yards and you are dealing with a group size diameter of roughly 2 1/4 inches, doesn't exactly create a situation for a high probability of a head shot. But it is certainly enough to rain on their parade all day if you are taking body shots.
I've been shooting Ca. ground squirrels for almot 10 years now and often get chances to shoot the odd 300+ yard squirrel, under field conditions 100-200 yard headshots are just much more standard fare.
My longest shot so far on a Ca. ground squirrel has been 400 yards, I've had several near hits at 500 and 550+ yards but way out there it almost has as much to do with luck as it has to do with skill. Bucking the wind with 55grn and lighter bullets is a bit harder to do with a 223Rem than it is with a 22-250, not to mention that some 223Rem twist rates might not allow a person to take advantage of the heavier 75grain bullets.
Do head shots at long range happen? Sure. I just don't think that planning for them or expecting to land them is all that realistic beyond 200 yards or so.
Heck, I don't favor shooting the things in the head for another very important reason. Varmint bullets work best when they have soft squishy material to react with, aim right for the "Crap factory" and let that little Vmax or Nosler Balistic Tip do it's dirty work on their innards. At 300 yards you can still hear the "pop" as the thing explodes into a red mist even if you are wearing hearing protection.
At closer distances watching a squirrel fly 6 feet in the air and land 15 feet away from the point of impact, it's an awesome sight. Never seen that happen by taking headshots :) But I've seen it happen LOADS by aiming for the gut, not only does it make for more spectacular aerobatics but it is just so much more reasonable as ranges grow.
My favored varmint scope is the Leuopld Long Range series, 30mm tube for additional windage and elevation adjustment along with the side focus parallax adjustment which will spoil you away from the objective adjustment rings.