@TheSultanAkbar  
Rifle soldier with a bayonet, though. I think either bumps (If you absolutely have to have range of ear movement) or just thicker padding (leaving the ears free in the space between) would make more sense.  
It’s not just for stopping being shot in the head (which, depending on construction and the available weaponry, might not even be the primary purpose), it’s also for shrapnel protection, which giant holes definitely don’t help with.
 
I also have to say, that is a spiffy coat.

@Background Pony #D761  
Not when it would limit hearing or cause other discomforts. They’re just ears, they seem to be a rifle soldier, at those distances I doubt it would matter.

@TheSultanAkbar  
I get that they have ears there and keeping them down might be uncomfortable, but it’s also literally cutting two giant holes into your armor plate for comfort reasons. Wouldn’t they want some ear protection anyway?

@Background Pony #D761  
Where else would they go?

Those giant earholes… eeeh. Otherwise very nice.