Not only planetary bodies but they don't seem to get mass locked by rings. We can jump through rings though, so it's almost the same.The claim that NPCs cheat is as old as the forums and yet nobody managed to catch it on video...
I believe their ability to target modules depends on rank. Not sure how that's following different rules.
There are a few things that are indeed different. Such as infinite MC ammo or jumping through planetary bodies. And of course the magical full health return which seems to be a bug because it doesn't happen always. But that's about it.