While this game does not offer hats per se, there are plenty of "skins" that the player can purchase, which serve a similar purpuse.

This game may not have any hats, but it does have guns. And guns are kinda like hats. Only you kill other people with them.

Because it has hats. Lots of hats. Hats of different kinds. They come in all sizes, shapes and colours. 10/10. Also the gameplay is wicked smart.