Helium is used as a "collision gas" to physically interact with ions from the plasma as they travel through the quadrupole system of the ICP. By colliding with polyatomic and ions not of interest to the analysis, a more accurate estimate can be made of your elements. The collisions essentially bump interfering ions out of the way of the detector. https://www.agilent.com/cs/library/articlereprints/Public/5990_5955EN%20HR.pdf provides a quick explanation of this. This paper might also help (see page 4-5): https://www.perkinelmer.com/PDFs/Downloads/tch_icpmsthirtyminuteguide.pdf
Argon is used as the plasma gas source in most cases because it is relatively easy to generate and sustain a plasma with, and has sufficient energy once it is going, to ionize most elements of the periodic table. Argon is not used as a reaction gas as it is much bigger ion and would eliminate most of the smaller ions and probably many of the larger ones.
Helium could be used as a plasma gas, but has a much higher 1st ionization potential so would need a much more powerful system to sustain the plasma,