I remember when I first started playing this game and I found my first helm and noticed two things:
1. It had no Damage Reduction contribution despite being a metal helm.
2. It could not be enchanted.
I then came to the conclusion that, like pets, helms and hoods and whatever else you put on your head were essentially cosmetic items in this game. A few hours later I come across the The Pilgrim's Lasting Vigil Helm in the Temple of Eothas with its +1 to Resolve and Perception. Later on, I am trying to justify putting the Hermit's Hat on my Cipher for its +1 to Might while trying not to hurl at the sight of it. I hope you can see the problem here.
I am now in a good position, with a large stockpile of resources and the ability to turn any piece of armor into great gear. Yet despite the ability to buff even normal Dyrewood Clothing to Exceptional status and grace it with all sort of enchants I am yet relegated to parceling out a rag-tag assortment of helms and hats that are the only ones in the game I can find with any stats. I just think this is silly; we have a great helm that looks awesome on Edér but I have to opt instead for a hood that increases perception but is meant for a stealthy character because that is all I have for him.
It does not have to be game breaking, and I can indeed go without even putting a helm on anyone for the whole game. But I just want the same range of choices for what goes on my character's head as I do for his or her chest armor & clothing.
Basically, headgear is a big deal and at present it feels like an incomplete feature in the game. What do you guys think?