I hope the headtracking is more than just looking around, i want to see the 3d effect that uses head trackin put to good use. Probably wouldnt make much sense in a racing game where you are pretty much static but i would just lik to try it out in a good looking 3d world!
Head tracking, for a 3D effect, could be fantastic for a racing game. It should add a perception of depth and make cornering easier.