Topic on Talk:Atomic Heart
Mouse smoothing isn't the same as mouse acceleration. They're somewhat related but quite different in what they deal with.
I'm downloading the game myself atm to take it for a test spin and will make the necessary changes to the page when I have done so.
As it stands though, the supposed fix of using bEnableMouseSmoothing is unlikely to actually remove mouse acceleration since, well, acceleration != smoothing. And PCGW doesn't actually track/cover the presence of mouse smoothing. This is generally because it haven't often been deemed a major concern and some in fact prefer it over not since it removes minor jittery mouse movements from affecting overall aim.
Anyway, we'll see where we land once I have been able to test the game out myself.