well, here's the deal. Star Citizen's Single player MIGHT come out in 2015. Multiplayer is TBD still. this game in its current state is what i consider to be highly functional, and ive already got more than $60 out of it. in fact, I've probably sunk nearly 50-60 hours into it in a meer 2 weeks. Also, if they do half the things they have teased on their site for future expansions (multi-crew member ships, first person exploration of starports/spacestations/planets/asteroids [possibly with the addition of rover vehicles], more ships, combative boarding of enemy ships, etc...), the game has the potential to be even more amazing.
As far as TrackIR, im sure its fun and all, but its way out of my price range and totally unnecessary for full enjoyment of the game. That said, if i had it, i would use it.
Another cool feature is the voice commands. there are a couple programs Voice Attack (i think its about $10 or less for a license) or GlovePIE (free) that you can use and set up scripts for voice activation of things on the ship (weapons, thrusters, warp speed, landing gear, scanners etc...). I really want to get this set up, but unfortunately i only have 1 working mic and it isnt picking up my voice well enough for the commands to work consistently, but it is really cool regardless. They also have an optional "official voice pack" which gives you ship a voice, and installed a Galactapedia, which just has a bunch of cool knowledge about the galaxy, ships, ports etc... and has a need interface (kind of like Cortana in Halo). but again, these are bells and whistles. Things i will probably pick up when i have more disposable income, but arent crucial to the gameplay.
I will make one suggestion, and this is just from personal experience/preference, this game plays a lot better on something like a Joystick or i personally use the Xbox360 style controller. you can bind just about everything you need to the controller, and i feel like it makes it a lot more intuitive to fly.
anyway, here is a video i found about some of the things Frontier are planning/hoping to add to the game in the future.