I doubt if anyone would claim that helmets can never offer some protection in certain types of crash.
The problem arises on helmet threads when someone comes along claiming that those who don't wear helmets when cycling are mad, crazy, irresponsible etc etc., yet when questioned that person shows an amazing lack of awareness of the research material on helmets and helmet wearing which available to us all.
It is of course "common sense" that a shell around your head will offer a degree of protection to the area it covers, but there is considerably more to it than that, as the research shows.
http://www.cyclehelmets.org/
Delve into the research and decide for yourself if helmet wearing is for you.
Edit to say that helmet discussions usually relate to utility cycling where the incidence of crashes is very low, and not to higher risk activities like competitive , off road, mountain biking etc.