Too bad Star Citizen's going to be **** on VR because of the obsession with headbob and letterbox helmets.
e: Also VR doesn't compensate for **** cockpit visibility; why do you think real fighter jets have big unobstructed glass bubbles?
CIG's focus on realism and verisimilitude is applied to the most nonsensical things. Rather than design sensible, realistic helmets, CIG intentionally designed stupid helmets just so they'd obscure the edges of the screen, even though that helmet, used by an actual person, would almost completely obscure his/her peripheral vision (because screens have much smaller FoV than human eyes do). These are helmets designed for CQB environments:

This is a consistent thing with SC. Simulate reality, but only halfway.
Helmets obscure vision in real life, so helmets are designed to maximise visibility. SC forgets that last part. Helmets designed to obscure narrow screen FoV. CIG create very poorly designed helmets that would never get accepted IRL because they destroy visibility and therefore situational awareness.
End result: Less realistic than if they'd left the feature out entirely.
Headbobbing. Non-issue in real life. It happens, but your brain filters it out. SC forgets that last part. CIG write a complex stabilization engine that sorta smooths it out, but it's still an issue.
End result: less realistic than if they'd left out the feature entirely.
Cockpits are visible in real life, so fighters are designed to maximize cockpit visibility. SC forgets that last part. Most ships, even military fighters, have zero rear visibility, fairly mediocre side visibility, and okayish front visibility. Test pilots would ***** about this nonstop IRL, fighters probably wouldn't get accepted into service because of compromised situational awareness. To add to this, the cockpit glass in SC is stated to be just as strong as the hull. It isn't even a weakspot because CIG don't want pilot snipes (this makes the helmets stupid too).
End result: less realistic than if they'd left out the feature entirely.
Addendum: the F-35 was designed with external cameras which, combined with the helmet, allow the pilot to basically look through the plane. It doesn't work all that well ATM (like everything else about the F-35), but the point remains. In 10 or 20 years, cockpit visibility could be a complete non-issue.
I'm tempted to go on because there's even more, but I'm tired, so I'll leave it there.
It's semi-realism. Just enough to adversely affect gameplay, not enough to actually make sense.
EDIT: I lied. I just couldn't leave this one out because it's hilarious:
Women can wear heels, but they can also not wear heels. SC forgets that last part.
CIG want women to be able to wear heels, but they don't want to be unrealistic and use the same animations for both, so they made all women wear heels all the time. (Third last post on the page if post link doesn't work)
End result: lol.