I wore it when I was learning (which is probably when you need it the least) and would still wear it on icy days. Then I saw that post with the OSHA regs-- I've ditched that thing and I'm not looking back. Maybe if I find one on sale with some headphones built in, I'll pick one up.
I would hardly say learning is when you need it least. Catch an edge, go down on ice, head smashed like a melon... lol
Also why do you care about OSHA regs when you're snowboarding? Are you being paid to snowboard? I'd take a loose helmet with a beanie rather than no helmet any day.
I really don't care if people wear a helmet or not, but I have to question peoples motivation NOT to wear one.