There is technically only 1 "perfect" view. Thst is
A. The camera creation spot - the camera/view creation point to be at the imaginary in-game driver's eyes (games usually call this the seat setting)
B. The cam's FOV - (rFactor measures this in vertical degrees)
C. Camera Pitch - may be called something like "head pitch" or "seat pitch".
D. Depth and convergence settings for 3D players - (well, technically depth should be as deep and far as you can comfortably set for yourself since the i'n-game depth won't match the insane amount of depth a human can perceive i'n real-life, so it's really just the convergence that then needs to be set for the realistic distance ratio of in-game objects to the player).
The "perfect" (in-terms of realism) setting for point "C" (camera pitch) is arguable and seems to have two different sides of believers, so I'll ignore that, but there is no arguing that points "A" (camera spot/point/placement) and "B" (camera FOV) can only, truly have one setting for maximum realism.
A. In 2D mode, to the camera point should be placed at the x-axis, y-axis, and z-axis of the exact centre point in-between where the in-game drivers eyeballs are supposed to be. We cannot see that at the moment (I've proposed a graphical view setup option/app in the past) which would be PERFECT for this) so I just assume that the in-game view spawning point (called seat setting) of "0,0" is this exact position, BUT, I have a feeling that this isn't always the case. Even Tim stated that the Kart's default view is too high, not to mention all the mods out there, and so on.
Note: In 3D mode, this perfect camera creation spot would be in the exact centre of each of the 2 eyeballs of the imaginary in-game driver, rather than dead-centre between them like you would with a mono-view (mono/2D = 1 camera/eye, stereo/3D = 2 cameras/eyes).
B. So, we've figured out the exact and perfect point for placing the game camera. Then, from that tiny point onward, we have to decide at what angle that camera/view extends and expands outwards. That is called the FOV angle (can be measured as the vertical FOV or horizontal FOV). For this, they is also only 1 truly realistic view, and that is to have everything on screen be the exact same size, relative to your vision, as it would be in real-life. For this, go and use the FOV calculator.
That is the only way to truly have a realistic view/perception. From there, it's just a matter of how much you want to compromise depending on your own personal setup (number if screens, screen size, your distance to screen, etc. For example, my setup calls for a 17.5 degree FOV for a truly realistic view, however I was compromising at 25 for about a year, in the past 2 weeks I decided to move down to 23, and as of last night, 22. I have a TrackIR 5 along the way and plan on using a 100% realistic FOV once I get that. TrrackIR 5 + NVIDIA 3D Vision + triple screens = SIM-GAMING HEAVEN
