Question brought up during a NYE party last night. Curious of the answer.
The "helmet" you're presumably referring to is in fact just a simple leather cap; it doesn't provide any ballistic protection. Unpressurized planes at high altitude can become very cold (well below -30 degrees Fahrenheit) even in the Pacific. Flying caps served other purposes as well besides warming the pilot's head, like providing a better retention system for the oxygen mask and goggles, and in the case of the United States, a system to hold the receivers for the pilot's interphone system.
You means like the leather flight helmets?