Helmet, for protection when rolling?

Nope
Like you said: "Rock gardening, surfing, launches and landings in surf are all givens.



WW too.



I would do mild surf launch/land in a sea kayak without.



“What about other than that?”



Never. If practicing I check depth with paddle if I don’t have clear enough water to see (often). I also know my practice spots pretty well, and choose them because the depths are sufficient and there is little chance of new obstacles appearing in them.



Outside of those spots I still feel the risk is pretty minimal. My head doesn’t get that deep - and I am not likely to be getting flipped anywhere that shallow (exception: see surf above).



Something else that hasn’t been mentioned that can decrease the risk of head injury (again, in other than surf/rock/WW):



SLOW DOWN THE ROLL!!!



Outside of the hazardous areas mentioned above, where speed can be good, what’s the hurry?



Capsize and set up in a controlled and deliberate manner - not in a frenzy - and you shouldn’t be able to do much damage to yourself. Head is only exposed a little, and briefly, and if you move cautiously through the part where your head is down and exposed you can minimize any potential issues/impacts. In blind/unknown water do 6 second smooth/cautious roll vs a 3 second explosive/nervous roll.