https://www.gamespot.com/articles/cd-projekt-red-knows-many-arent-fans-of-cyberpunk-/1100-6461481/

It's no secret that there are plenty of people who aren't happy about the first-person perspective for Cyberpunk 2077. CD Projekt Red knows about it, and is looking into solutions to help people overcome their dislike for the first-person view. That being said, the developer isn't changing it. First-person is here to stay.

In an interview with DualShockers, CD Projekt Red quest designer Patrick Mills said the team is remaining firm in their decision. Mills added that CD Projekt Red is working on implementing features to help the "small number of people who can't play first-person for a variety of reasons."