Assembly head helper objects are for controlling the assembly.
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Assembly Head Helper Object
When you create an assembly, 3ds Max automatically adds a special type of helper object called a head object, or assembly head. This object serves as the fulcrum of the assembly and also exposes parameters, available in the Modify panel when the assembly is selected, that you can wire to properties of objects inside the assembly. Thus, you can change and animate parameters of assembly member objects without having to open the assembly, as you would with a group.
Luminaire Helper Object
The Luminaire helper object serves primarily as a head, or control, object for light fixtures. When you assemble a set of objects into a light fixture, you specify that a new luminaire object should be used as the assembly head object. The luminaire's parameters, available from the Modify panel, let you control the light sources in the fixture. See Using Assemblies for more information.