[eluser]bretticus[/eluser]
Helpers:
These are shortcuts. Nothing more. I see two advantages when you factor in views:
1. If you have dynamically generated markup, a function may help to keep code out of your view (and it's portable.)
2. Using the form helper, for example, offers an easy way to maintain the state of your form inputs over posts. Sure you can write this yourself, but why do it every time when it's conveniently packaged in the helper for you to use?
Active Record:
If you ever anticipate using a different RDBMS for your application someday, AR is a database abstraction, and (at least in theory) you can use that other RDBMS without changing any code if you've used AR in every instance. AR also offers many shortcuts.
PDO is also a database abstraction class that you could use. Same concept (except for the shortcut aspect I suppose.)
Cheers