I'm at the end-game, doing a completionist run, and I found like 8 magical belts and 7 magical helmets.
Baldur's Gate 1 legacy is strong in this one.
Most games have limited selection of the more 'exotic' item types like belts or gloves, because it is hard for designers to come up with interesting items overall. At least in the case of weapons they can always stick +accuracy +damage on them and call it a day.
There are some unique items (and interesting ones too - like Larder Door), but they are few and far between. To be honest, I actually prefer it that way - especially for lower level gameplay. However, it would be nice, if their abilities had some more organic descrpitions instead of the laundry list of features - but I do not like how ability/spell descriptions are handled in this game overall, they are hard to read and understand at a first glance.
I am more butthurt about helmets doing nothing at all, unless they are magical. I have the same issue with D&D 3+ and pathfinder. Would helmets providing additional DR or converting a % of enemy crits to hits unbalance the game too much? Could it not be fixed with giving them some negative effects too (like minus perception)?
Similar thing with cloaks, by the way. With such a granular 100-point to-hit system, they could afford to make them grant +1 deflection or something. Anything, really.
It would be nice if pets also gave you some small benefits, like maybe +1 perception (dog) etc. I do not see the point of making them purely cosmetic - is this an MMO thing? Even my wife commented on the dog being completely pointless when she learned it does not do anything except run around.
I really like the game overall, but there are some annoying things that seem reall easy to fix at a first glance - and this is as annoying as it always tends to be.