Hello,
I saw this feature in one of the games i played recently and as far as i know this is the only game that has that feature(even though they changed it alot, you could completely hide your head behind the wheel but that completely hinder vision)
Very basic and poor quality video with random music(sorry..)
https://www.youtube.com/watch?v=lHKGBXVSNJY
So basically how does it work and what's the point of it
Your character leans down by pressing C button by doing so you're hindering your own vision but advantage of that is that you hide your head from whatever is in front of your vehicle.
ill give this as an example, you see bunch of enemies in front of you, right now you would just get head shotted and you're done.
But with this feature you would have a chance to survive by leaning against a wheel and trying to drive as far as possible from your enemies. Ofcourse they can penetrate your offroad so it isn't guaranteed survival for you.
MOST IMPORTANT: This feature when used in 3rd person would get you instantly back to 1st person, so you wouldn't be able to hold C and get through hordes of enemies without any penalty