disclaimer: I know rails, but I still am pretty much a newbie.
Short Answer: REST and form helpers are completely different areas.
Long answer:
As I understand it,Representational State Transfer is only loosely related to the actual rendering of forms and views.
REST really has to do with controllers, and to a certain extend models. The idea is that instead of trying to think about an entire conversation with a client, you write a webapp to respond in specific, predictable ways to individual client messages.
i.e., if a client GETs a model, you just retrieve it, format it for them, send it to them, and forget about it.
if a client POSTS an update of some sort, you change the webapps state to reflect that, send back any response, and then forget about it. Any future GET or POST will look at the new state, but not the message that created it.
So, really, whether or not an application is RESTful depends not really on how complicated the model is, but on how users interact with it. An app meant to be at least somewhat client-agnostic, that is data-centric, is a good candidate for REST. Something that relies heavily on sessions, and interacting with a specific user, and is process-centric, might not be such a good candidate.
On the other hand, you have Rails form helpers. These are great for scaffolding, but sometimes can be frustrating when you try to use them in more complicated ways.
So, what is your main question? Do you have a specific question about rails form helpers? about rails controllers? or something specific to REST?