I think someone confirmed in an older thread that smart goggles (and presumably, smart module as well, despite its description) increase the damage of all firearm attacks that are not the default attack action. So burst, aimed shot, kneecap shot, snipe, you name it, all should benefit from the damage bonus, which makes smart goggles very useful for SMG and AR users. If your special attack crits, logically that should also benefit from the extra damage. No idea about special crossbow bolts, though.
The above was in the last alpha, so I suppose someone should check if it still applies in the release version. I'm also wondering if both smart module and smart goggles bonuses stack.