They changed this back in fathom days. I remember Loso had 40K+ kills (most kills) and he farmed kills in Forest Haven a lot. They later changed it so you can only get kills in zones at, or above your level range.
In PvE, I believe it is whoever throws the hit to kill the enemy. So no matter what everyone else does, if I get the killing strike, I get the kill, while no one else does.
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