I think it would be a good feature to be able to use the steering wheel to look left or right, just like the "Look at Apex" feature in racing simulations. This will help a great deal with non-TrackIR users.
For example. I arrive at a junction in OMSI, i turn the wheel to go left and the virtual head also looks left.
It would also be good to be able to program a button to toggle this mode on or off while driving.
You could also include a setting for how much the head will turn according to maximum lock of the wheel.
Still don't know what I mean by Steering Look? Watch this: http://www.youtube.com/watch?v=j3Nw_JfWlmg
The head movement is directly linked to the steering wheel position.