I offer up two screen shots showing off identical helms on different races.
This is an Eth (Human) in a plate helm. (My two-hander wielding Champion.)
This is a High Elf in the same plate helm. (My sword-and-board Paladin.)
I noticed it earlier on my Kelari (Dark Elf) Rogue, in that the helm he had just gotten for a quest reward had openings for his ears.* (See below.)
That’s some attention to detail. That the ears of a character are actually taken into account by the armor. (In WoW I remember ears and eyebrows stuck out of the equipment, making it look odd enough to need to hide the helm.)
The armor sets you see are the basic crafted set. Three pieces, one of them the shoulders, you can wear at level 7, the other 3, including helm, at level 11. If you’re playing Rift and wondering where the helm recipe is? It’s found in Meridian (or Sanctum) and the recipe is available after doing some crafting dailies. My Defiant Cleric and Guardian Warrior are both Weapon- *and* Armorsmiths, in addition to mining. (My Rogue (Defiant) and Mage (Guardian) are the foragers who get the things like leather and wood and such that some weapons and armor need.)
Are holes in helms for elves with big ears the sign of a “next-generation” MMO? Jein. I submit they are a step in the right direction.