Colibri,
if you are comfortable, and have been issued a decent headset, then great for you, crack on with that. Don't dismiss all of the other accounts though just because they don't match yours. You also forget that this can be quite type specific. When I flew the Puma, some years ago, I had no great problem with the noise, and agree that the sun-visor in aircraft was of great help. In the S92 the problem and aesthetics are different. The main problem in the S92 comes more from pressure wave through the top of the cockpit from the 4 blades. This is especially apparent in the right hand seat. This was something I never experienced in a Puma, nor any other type for that matter. Many pilots in the 92 are experiencing serious tinnitus after a short period of time due to this. Simply wearing a cap reduces this somewhat, and putting a newspaper on top of your head reduces further (although looks bloody daft, and probably would scare the pax more than a helmet), but a fifth blade would really help. I suspect that most of the supporters of the wearing of helmets are from the S92 community, and many of the nay-sayers from other types, so please take this into your consideration when you so quickly dismiss the benefits.