Helm would be useless later in the game, no point in quickly recovering from weakness when the rest of your party is still gonna be recovering.
I wonder how the goggles work exacly.
That's assuming one death will result in a full party wipe. If you die and nobody else does, then you can just get back up to speed that much quicker. Or if everyone had the helm and everybody was just that bad, the entire party could be ready to go that much sooner.
Realistically, neither items will be worth getting for their effects. They'll probably last for only people level 10 and under (or some restriction like that), so for the majority of the game they'll be a neat token for looks and bragging rights (I've been here since day one!). I recommend going with the item you like to look at the most, balanced with the willingness to pay $25 extra for 8 days of early access and a bunch of useless extra stuff about the game development.