I believe that if we would carefully apply the distinction between transparency and opacity to the different layers of the human self-model, looking at self-consciousness in a much more careful and fine-grained manner, then we might also arrive at a new answer to your original question: What a "first-person perspective" really is.

The Ego is a transparent mental image: You, the physical person as a whole, look right through it. You do not see it. But you see with it.

When you are simply observing your breath, you are perceiving an automatically unfolding process in your body. By contrast, when you are observing your wandering mind, you are also experiencing the spontaneous activity of a process in your body.

As far as inner action is concerned, we are only rarely truly self-determined persons, for the major part of our conscious mental activity rather is an automatic, unintentional form of behavior on the subpersonal level.

Only as long as we believe in our own identity over time does it make sense for us to make future plans, avoid risks, and treat our fellow human beings fairly - for the consequences of our actions will, in the end, always concern ourselves.

As modern-day neuroscience tells us, we are never in touch with the present, because neural information-processing itself takes time. Signals take time to travel from your sensory organs along the multiple neuronal pathways in your body to your brain, and they take time to be processed and transformed into objects, scenes, and complex situations. So, strictly speaking, what you are experiencing as the present moment is actually the past.

Retribution is really a stone age concept.