"Cockpit view" is the obvious view to use. It's the first that you'd set up if you were creating a simulation to be used for training purposes, for example. (The details, fov etc would be a personal thing). Therefore we have to compare other views with this one, and not with each other. The only real issue, though, imho, is whether any of the other views are 'easier' than cockpit view, because that's the only way that someone else's view point will actually affect the game which you are playing yourself. It's not about "simulation" to me, I only care about things that affect the level playing field competition is based on, which is why I don't really care very much about this, because if there is an advantage to be had, it's not a big one.
BUT, the general consensus has always been that central cameras in cars which have off-set driver positions give an advantage, as do elevated cameras in some cases and cameras which magically remove parts of the car from the user's sight. It's not hard to imagine that being true. Is it?