There are no drag racing specific helmets, though if your car runs faster than the 11.9 limit for NHRA tracks, they may mandate a competition helmet, which would be SA rated since the lining is fire resistant unlike an M helmet. That really is the only difference between the two helmet ratings, both are designed to save your melon.
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-Harry
AIM: NDcissive
CRX and Pre '92 Civic, Engine Tech and Tuning, & Track and Autocross Forum Mod