In the latest Sea Assault app submitted to the iTunes App Store, the helicopter will tilt slightly when you turn. Actually, I was watching a police helicopter circling the neighborhood two weeks ago and it gave me some ideas which I implemented. In addition to the tilt, the turning is more fine grained. It really brings out the 3d aspect of the game and is more realistic.
The main changes in the latest update are helicopter turn tilt, difficulty settings, tweaking some of the fonts and button images.