This would be really interesting, because actually SH3 is a game that requires like few others the sense of tridimensional awareness. When you are on the bridge of a ship, distance and angle on the bow estimation of other ships are a plain binocular eyesight ability, hard enough to do elsewhere, but nearly impossible to fine tune at sea if you are not very skilled, due to the lack of other references (You only see flat water around!). So let alone how hard it is in 2D

, though it simulates at least well looking through the periscopes, where everything turned 2D
Head tracking is something cheap and easy to add to the sim, and since many SH series players share the love for simulators with flight ones, I guess the hardware is already there at many homes

Not essential, but a good improvement that should be easy to add.