I find that helmets are definitely more comfortable than no helmets.
It depends on circumstances, in very large waves the water is deep and fewer people around. Maybe helmets really make no sense there. The most impact danger comes from your own surfboard and other surfers and their gear, and in crowded conditions.
But the real problem is the sun. I found the Gath Helmet with flip-up visor the best thing since sliced bread. And also the ONLY thing that protects my eyes from UV and salt spray, and gives zero visual impairment when you actually catch a wave. Just flip it up and you have nothing in front of your eyes when you want to see clearly. I have tried all the sunglasses, goggles, contact lenses, it all sucks compared to a flip-up visor.
But I still don’t like logo’s on my stuff, I paid for it after all, and they don’t pay me, so the logo’s usually get covered up. Hence the paint on the blue helmet.
The small static visor on the other Gath helmet is not nearly as good against sun, but that older helmet has been modified for night surfing. With a waterproof torch, it can be ornamented with custom art work while out in the water. Even without a torch, the glow lasts hours if charged up well before a session.
I cannot find my sons old helmet at the moment, it has a gash in the plastic where it was hit by a longboard single fin when he was duck-diving and a longboarder ran over the top of him. He could well have been killed without the helmet. Totally normal madness at the ‘Superbank’.
Sun protection by helmet is the only thing that works well for me, I’ve tried various hats, forget it, they get ripped off and cover your eyes when you don’t want it.
The helmet also has an amazing impact when it is cold, particularly in dry cold offshore winds with warm-ish water.
No sunscreen is needed above eye level at all with a flip-up visor helmet, no stinging, less pterygia, less blood-shot-stoned look for the rest of the day!