TBH I always hated ear pockets in hats when I played a miqo. They just look so weird and baffling. Possibly the only item that pulled it off well was the phoenix riser helmet, with the tiny points rather than fully shaped ears.

That said, I would much prefer cutouts, especially for things like hoods, which don't have a lot of detail to risk awkward clipping with. They should do that for most hats and Viera, too.