My son would love this. Only becuase he has this weird thing about helmets. As soon as he sees his bike helmet, he has to wear it. Even if we are going to church. It's awesome to have to explain to people why my toddler has a helmet on in the church nursery
That said, I do not keep him in a helmet around the home. He flips over, under, off, and around anything he can right on to his head and just laughs. I see it as totally unnecessary, a little silly, but if another parent wanted to use one, I don't see a problem with it.