When in 3rd person it is now very hard to hear the player breathing when he is exshausted and hearing his footsteps etc. I suppose this is realistic given where the camera is located but it makes it considerably less immersive and practical to play in 3rd person, you have to go into 1st person to hear these effetcs as intended.
Even if we play in 3rd person we are still the character/soldier we see in front of us and should be able to hear stuff like breathing and relaoding at full effect. This is important for both gameplay (I need to know when I am exshausted) and immersion (Those are really cool sounds to listen to and and gives a great sense of being on the battlefield!)