Warning: Contains spoilers for Wolverine: Revenge #2
After Magneto's asteroid M crashed into Earth, it nearly fried the entire power source on a global scale. Wolverine proves that he will do anything to take revenge on those who turned the already tragic event into a bloodbath. To track them down, he needs information – and the late villain's iconic helmet is the key. Logan takes Magneto's best-known anti-psychic defense and modifies it for his own brand of revenge.
In Wolverine: Revenge #2By Jonathan Hickman and Greg Capullo, Logan goes on a quest to find the Brotherhood of Evil Mutants who killed Captain America and Bucky Barnes in cold blood while condemning millions to death in the West. Along with Forge, he finds an answer to his problem: Magneto's helmet. While the Mastermind acts as, well, the mastermind behind some of the Brotherhood, Logan needs strong psychic defenses to get through to him. No one has devoted more energy to improving telepathic barriers than Magneto. After a few tweaks Logan uses the helmet and ironically proceeds to turn it into a tool of vengeance just like its creator.
Wolverine uses Magneto's helmet to destroy the brotherhood of evil mutants
Upgrading to IAV allows him to defeat Mastermind in Seconds
The idea of Wolverine discovering Magneto's helmet is nothing short of brilliant. The Mastermind is possibly one of the most powerful psychics alive, and Eric spent years perfecting this equipment to prevent him from entering the mind of Charles Xavier (and the other telepathic mutants of the X-Men). Magneto's helmet survives the Asteroid M crash virtually unscathed, making it even more ideal for Logan's purposes. He is able to pull off a brutal attack, return Mastermind's severed head to Forge, and get the information he needs. Twisted, the helmet continues to fulfill one of its primary functions: exacting vengeance.
There are several obvious differences between Wolverine's and Magneto's motives, both of which are primarily focused on making others pay. Wolverine: Revenge's storyline takes place when Magneto is still at the height of villainy and bent on destroying humans. This thread continues with Logan. He saw the Brotherhood of Evil Mutants, including his former friend Colossus, violently killing other heroes and refusing to do anything to help the suffering people in the West after the massive EMP caused by the crash of Asteroid M. Wolverine made revenge his only reason to pursue—and in some ways, it's more extreme than even Magneto could manage.
Magneto's Helmet represents Wolverine's Dark Path
While Magneto's helmet serves its purpose and allows Wolverine to block Mastermind's telepathic power, it's also a testament to how twisted his path has become. Forge and Dani Moonstar are still looking for ways to act as heroes and restore the world's pocket, while Logan insists that revenge is all he has left. He may not direct his anger at humanity the way Magneto often does, but it is a major driving force and he cannot separate himself from it. Wolverine's the dark path of revenge makes him worthy Magneto's helmet, however, at the cost of his heroic side.
Wolverine: Revenge #2 available now from Marvel Comics.

Wolverine
The human mutant Wolverine (aka Logan) was born James Howlett, blessed with a superhuman healing factor, senses and physiology. Tested to enhance his skeleton and claws with adamantium, Logan is as deadly as he is reckless, impulsive, and angry. Making him the wildest and deadliest member of the X-Men and one of Marvel Comics' biggest stars. Played by Hugh Jackman in Fox and Marvel film franchises.

Magnetic
Magneto, the oldest and best-known rival of the X-Men, has been part of Marvel Comics since the mutant team was introduced. Wielding powers over magnetic fields, he considers mutants superior to normal humans and aims to build a world dominated by humans. The only thing stopping him is Professor X and his team of heroes.