I know this is probably low on the list of priorities... but...
As I understand it, real reflector gunsights had an image that "came from infinity". What this means in practical terms is that the gunsight image would not distort no matter how you displaced your head. This is true for AH up/down and left/right axes but not for the forward/back axis.
As it is now, the AH gunsight gets bigger or smaller depending on how far forward or back your head is. Again, from my understanding of the optics, this was not how it worked - the image would remain the same apparent size no matter if you moved your head forward or backward. The pilot could adjust the apparent size of the sight by turning a knob on the sight; this feature was used for calibration and/or ranging.
Thus my suggested changes are: 1) Eliminate the change in size of the gunsight picture when moving the pilot's head back and forth. 2) Add commands to change the apparent size of the gunsight to enable proper calibration.
I have no real documentation, but I assume that HTC has the specs that demonstrate this, so it should only be a matter of implementation.
While this started as a realism gripe, here are some pros/cons
Pros
1) Adjusting head position will no longer affect the sight picture which means you can see all your instruments AND judge lead properly from the gunsight - no compromise on calibration.
2) Similarly, if you want to move your head forward to remove obstructions from view, such a movement would no longer alter the sight picture.
3) This has good synergy with TrackIR for the two above mentioned reasons.
4) This has good synergy with VR and stereoscopic gaming applications for the same two reasons. Note, this would also require the stereoscopic image feed the same gunsight picture to each eye, lest we see double gunsights (this was mentioned as a gripe in another wishlist thread).
5) REALISM!

Consider this an investment in time, as VR technology gets cheaper and more accessible, more people will appreciate this and the forethought of solving the double-gunsights problem.
Cons
1) Takes time to implement.
2) Not everybody will appreciate it.
3) Two new commands needed to adjust gunsight size.
I'm not sure on Con 1, it seems like a pretty simple thing to code.