Immersion. It's me, I'm there, it's real. Well, real-er. I look forward to Oculus Rift VR. Which, yes will be in First Person, because of immersion.
For shooters, clear view and slickness of response matters in mouse-kb millisecond response time shooters as well. I'm not that good, but when I was on my game, anything that interfered with putting that crosshair over the often-tiny, fast moving target was to be abjured.
Not that CP2077 is a shooter in that sense. For me, it's immersion. I can't see the back of my own head in real life, and the closer I get to that rea-life view, the more immersive it is.
My favourite games, overall, are Stalker, Bloodlines, Thief, Deus Ex, Jedi Knight, Torment and Fallout. Only Torment isn't available in an FPS flavour. I have lots of non-FP games I love(d), Witcher, WoW, WAR, X-Com, Diablo...but they aren't my favourites overall. So that's me.
Bloodlines, Deus Ex and Fallout? Thumbs up