I finally got my Helios 44-2!
First impression: The lens is smaller and lighter that what I would have though. It is all made of metal and really feel solid. The focus ring is about 270°, allowing slower but more precise focusing. As strange as it might sound, it seems that the aperture values are put backward; at f/16, the aperture is wide open and at f/2, it is closed. I am quite happy to see that the lens itself is in perfect condition; barely any sign of use on the barrel, the glass elements are perfect, the aperture is smooth and oil-free. Although the lens is a bit less sharp than I excepted, though I haven't done any formal testing so I might be surprise later, the result it gives are stunning. It is reasonably sharp, the CA is reasonably well controlled, but the color and image rendition is unique and lovely. The bokeh is nothing short of amazing IMO. The photos I took with it really have a unique feel to them. To me, in a modern photographer bag, this lens is a wonderful tool. Of course, performance-wise, it is out-classed by modern standard lens (though I only have significant first-hand experience with the Sigma 50mm f/1.4), but I consider it more like a speciality lens, a bit like a fish-eye. It might not be your everyday use, walk-around lens, but it is definitely give unique image than no other lens I know can do.
Conclusion: Highly recommended!
P.s: I attached a picture I took to show the unique bokeh rendition of the Helios 44-2. Not my best photo artisticly-wise, but still, I guess it make it point.