I was, like you, always concerned about the headmovement when using VR in a motion rig. It's one of the reason why i bought a Next Level Motion V3, which features motion compensation in it's software.
My sensor are mounted at the ceiling, not on the motion rig itself.
The motion compensation software turned out be a disappointment, it added a weird kind of lag over the entire image in VR. So i turned it of, but never missed it at all
If you keep the movements short and fast (best for racing imho) your neck automatically compensates most of the movements. When racing in VR you have the tendancy to keep you head stationary, it still moves but not something you really notice.
When does motion in VR becomes weird?
-When the movement of the motion become too big and you find yourself way to the lef/right of your steering wheel.
-Banked ovals + VR and motion are the worst combination possible. I try to avoid them at all cost
VR + motion is an awesome combinaton. It unbelievable how good it really is. Pcars2 looks really awesome in VR and gives us some indication how good racing in VR will be when the next gen HMD will arrive.