Sony started to work on a headset that you look around with instead of the controller.  You look around and what ever way you're looking that's the way you're going to look in a game. When people are racing they can look around the cockpit of a car and see how fast others are going up close.
     When playing you expect to see your arm when you reach out but you will not be able to when you have the headset on. The head set it not that heavy. Looking through the headset would still look like you are playing from a regular TV, you see all the pixels of the game. 
     There is not many details about the Ps4 headset. The headset has been demonstrated before with drive club. It is expected to surface sometime next year.


http://www.ign.com/articles/2013/09/03/sony-allegedly-working-on-playstation-4-vr-headset