Subject distance affects AFMA - testing is usually done at a distance of 25-50x the focal length, when the effect of distance is minimized. But, what is an ideal adjustment for a subject at that distance might not work for for a subject near the MFD.
Also, newworld666 referred to 'eyes behind a helmet' - the AF system is going to grab onto the highest contrast feature, for a driver/rider wearing a helmet, that's going to be the edge of the helmet, not the person's eyes. So, one might want to intentionally dial in a bit of backfocus using AFMA, so the eyes are in focus. Probably sounds easier than it is...