Let's don't mix viscosity up with density. As you go up in altitude the air becomes less dense, i.e. it weights less per cubic whatever, and, as Larry points out , density is a part of the basic aero drag formula; Drag=(Cd)(Area)(air density)(velocity)squared all divided by 2. So form drag is proportional to air "density". Now if you look a little farther into the total aero drag there can be an additional term, viscous friction, which is a function of the air viscosity. This component of aero drag is usually not included in land speed car calculations because: 1. It is pretty small compared to the Cd X Area component and 2. It is really only important it your car's shape has "attached" air flow. Viscosity is a measure of the shear within the fluid so where the air is attached to your body the boundry layer is "sheared" at the point that the air is against the body and this can be an additional force that has to be overcome. Again this component of drag is pretty small and certainly not very large especially on something like your motor cylce that probably has very little attached flow.
All explained in the first 10 pages of "The Leading Edge".
Rex