So practically
1. You are saying that you can't reach the same amount of armour/combat effectiveness playing without a helmet, as opposed to playing with a helmet?
2. So you are saying that it shouldn't matter if you were wearing a helmet or not
3. So you want helmets to have no function?
4. You don't like wearing a helmet, thus helmets should give no advantage?
He isn't saying that. He's saying (among other things):
1. Your leg and torso armor doesn't give you a 25% bonus unless you're wearing a helmet (neither do your gloves nor your boots).
2. Your stamina regenerates faster when you're wearing helmet than when you're not.
3. You dodge better when you're wearing a helmet than when you're not.
It's a wonky system