Although I'm a lawyer, I definitely do not live my life by reference to risks of law suits. Most of the health and safety excesses of the kind deplored by the whinging lawyer-haters in Jetblast are not in reality lawyer driven.
As usual, we are in complete agreement.
I offer my passengers flying kit and a chute, not so much from a risk assessment/duty of care point of view, but because it seems rude not to
I would certainly offer a passenger a helmet, parachute or whatever, if available. Indeed, I'd probably insist that they avail themselves of all safety gear ... it's just common sense.
Notwithstanding the above, honesty compels me to admit that I rarely wear a helmet, although I do own one.
I don't really have an excuse; it's just that usually I can't be bothered to lug it out to the airport (one more bag to carry), and it can be uncomfortable on a hot day.