Re: How do helmets work?
 

As a cyclist, I can say the same applies to getting hit by cars.

Worth noting is also that helmets give another magical item slot for Thugs and SCs, and there is some fun stuff. Free lightning every turn? So worth it, even if effectiveness is questionable. At least use it in AI games, since you will win anyways.

Re: How do helmets work?
 

Helmets reduce crit chance to head, "feeble minded", etc. I don't know the exact numbers.

Re: How do helmets work?
 

My experience is the same--even though thugs like Dai Oni and Tomb Oracles rapidly develop afflictions like Mute and Feebleminded if they don't have helmets. It seems as if the hit location picked affects both Prot and possible afflictions for that hit.

-Max