The best reason for a helmet light is to flash-signal drivers at intersections, parking lot exits, etc.
I totally disagree - a helmet mounted light will point
where you need it -
when you need it.
If this thread about using a
single light at speeds over 20mph - then there is little choice but a head/helmet mounting. The same amount of power on a handlebar mount will never "reach around" the corner of a road or spot the dog running out from the yard. Any experienced rider will tell you that there are plenty of reasons a helmet light is more beneficial.
I just returned from an all night right and needed my helmet light to find gravel on the corners of two-lane back roads. The light also saved me from hitting a skunk last week.