@scott43 it's not that I believe to some PR stuff, especially as mtb it's pretty much just marketing BS
I have read and heard this quite few times, but never really believed it until few years back, when I actually saw it myself. It was early spring day and it was quite cold, and I went to city with bike. I know I should, but when going to city, I never wear helmet. It felt quite fine so I decided I will go for a ride when I came home. I put my bike clothes on, put my bike helmet on, and went out for ride. First few km were through city, pretty much exactly same road and same speed as half hour before, except it felt super cold in my head, which it didn't before when I went without helmet. Another thing is sun. With helmet you are sort of protected from straight sun, while without your skull is straight on sun. I believe for some that's no big deal, but with my "haircut" having head straight on sun for few hours in middle of hottest summer heat it actually helps