Yes.
And therefore you won’t see many people putting leather armour in their lists.
The net effect is the same, the cost is more.
If a unit without helmets on the models but has the item in the list, guess what – it’s leather armour, but at the cost of a helmet, lol.
It says in the rulebook (I’m sure?), something along the lines of “it is assumed other suits of armour come with helmets”.
