Sam Wilson’s power play is very different from that of his predecessor. He doesn’t benefit from Steve’s super-soldier serum powers, but his wingsuit allows him to perform intricate, lightning-fast maneuvers the First Avenger couldn’t dream of. Yet somehow it is Steve whose signature costume includes a helmet, while Sam – an unpowered guy whose primary mode of transportation is flying head-first into the enemy – rides around with an unprotected skull.
Of course, Sam doesn’t really have a say in the design of the costume in “Falcon and the Winter Soldier,” since Bucky orders the costume, and let’s face it, we wouldn’t go past Mr. Barnes. to include a design flaw like this as a practical joke. However, Falcon’s costume has the exact same problem. It’s not like Sam doesn’t need a helmet either. On the contrary, he goes headlong all the time. In the first episode of “Falcon and the Winter Soldier”, Sam performs all sorts of fast, death-defying aerial stunts while pursuing Batroc’s men (Georges St. Pierre) – who, by the way, are perfectly happy to wear helmets with their more conventional wingsuits. In the season finale, one of Sam’s first actions as Captain America is to somersault through broken glass.
Considering the kinds of bumps Steve Rogers took as Cap, it would seem obvious that the considerably less durable Sam Wilson would play it safe and protect his skull. Granted, Sam’s Captain America costume is extremely comic book accurate, but in the interest of his long-term safety, he might want to attach a proper helmet to that cool cowl at some point.