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There are some unseen drawbacks to using the horn like having to pay gold in some circumstances, though you can feed them corpses of the fallen, its fairly disgusting to your companions. The owl cub will also die or run away if you use it in the goblin camps never to return. There is a limit to the usages, and I believe they will only help you in act 1.
The helmet that sets you to +17 int allows you to go back and respec whatever character (usually your character), remove all int from your character and place it elsewhere, a fairly nice improvement to your stats, assuming you are not using int, except in skill checks. An example will be a Cleric will use Int as a dump stat but now you can wear the helm and get +3 to int skill checks and I put the extra into Charisma to also gain advantage in those checks.
In her case, her initial build provides Fire Bolt from being a half-elf, not from her class. Therfore, she uses *intelligence* to determine the spellcasting modifier she uses to attack with it. Unless you turn her into a wizard for some reason, it's really not worth it to burn her limited feat/ASIs on raising intelligence rather than wisdom; but it might be worth having her able to land those fire bolts for cases where e.g. Sacred Flame would be ill-advised (e.g. enemies with Radiant Retort ).
For an actual wizard (e.g. Gale, obviously)... well, Gale starts with 17 INT, and he *should* be burning ASIs to get that to at least 18, so the headband isn't a great pick for him. He could use it short-term, but it's really not a long-term item for him.
If you do want an Eldritch Knight or Arcane Trickster, then yes, the headband would also be quite useful.