After the rumors of there being a first person view in the PS4, Xbox One and PC versions GTA V, Rockstar have released a trailer showing off the new feature.
Speaking with IGN, Animation Director on GTA V, Rob Nelson said,
Obviously, we felt like one of the most compelling things you could do to make an experience people have had before feel different was the new first-person mode.and
I don’t think we could’ve put it in the [last-gen version] because we were too busy making the game. We were too busy working on our third-person controls and the missions.In the trailer released we see a good variety of the new perspective being used, from shooting to inside vehicles. The new mode does seem a strange one since it didn't appear many people were crying out for it and it has never been a staple of the series.
Undoubtedly though it will be a new way to experience the game and could be interesting for people who already played though it last year.
Source: Gameplay Video
Source: IGN interview