Is this still going on yawn! The only people I can see needing helmets are those flying low over land or SAR. Lets not get paranoid about safety. As I have said previously do you drive with a five point harness wearing a helmet. No! Why not? You are more likely to be involved in an accident, while you are at it put on a nomex suit. I hated wearing a helmet in the Military but due to the job accepted it. Now on the North Sea I do not want one. Quite happy with a lightweight headset.
Also do not wear my immersion suit during the Summer, again my choice, and most pilots do not. Rather be comfortable on my 8 hour stint.