It does. It really does. Deej. Little help, bud? Shared this over at planetdestiny.com as well.
Edit: Fixed the image as it stopped appearing for some reason.
Edit #2: Just to be clear. My forum name over on PlanetDestiny.Com is Mr. Badger. Had folks in-game referencing the sad kitten helmet and seeing it here so figured I would out myself a bit :P
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Finally saw this helmet in game. It doesn't look TERRIBLE., however, it does still look like a sad kitten when you inspect it.