I know several who prefer not to, it's their choice just as seatbelts should be. It just seems to me that common sense would dictate helmets would have come first. Of course, there's common sense..........and then there's government. It's just a bigger money maker because there are more cars, and more passengers per car, than there are motorcycles. Plus, seatbelt tickets are year-round revenue and motorcycles are seasonal.
Opportunistic, that's it in a nutshell. IF they were truly worried about everyone's safety, helmets would have come first. I'm just saying.