Whilst watching ANH for about the thousandth time yesterday I again picked up something that I had never noticed before...a few Rebel Troopers were missing their ever important head gear.

Image for Visual Reference
Time stamp is around 4:58 into the movie.

Now I have a few theories as to what happened here:

1 - Their chinstraps weren't properly adjusted and the helmets fell off as they were running away
2 - Due to budget restraints for the fledgling Rebel Alliance helmets were deemed as 'not necessary' and those 2 guys were last in line and missed out on the equipment
3 - They were sleeping when the attack occured and rushed from their bunks forgetting their helmets in all the excitement
4 - Having seen the spectacular aim of the Stormtroopers in previous engagements these 2 decided to take some weight off their heads & not bother with helmets


Not sure if this has been discussed before, but though I would pass it along for those who may not have noticed before