𝗣𝗮𝗽𝗲𝗿 𝗔𝗰𝗰𝗲𝗽𝘁𝗮𝗻𝗰𝗲 𝗔𝗻𝗻𝗼𝘂𝗻𝗰𝗲𝗺𝗲𝗻𝘁 – Values Are Not Enough: Situational Modifiers Shape Moral Decisions in LLMs and Humans