from the read me 4.3 First-person / Third-person
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Although U2XMP was designed to be a fully immersive first-person experience,
we know that some players prefer to use a third-person perspective for
piloting vehicles, and other things.
To switch between first- and third-person mode for vehicles, hit the tilde
key (~) to bring up the console, and type "TOGGLEVEHICLEVIEW". Alternatively,
you can bind a key to this command by bringing up the console and typing
"SET INPUT X TOGGLEVEHICLEVIEW", where X is the key you wish to use for
switching views.
You can also use third-person mode when not in a vehicle, although this will
put you at a severe disadvantage in combat. The command for this is
"TOGGLEBEHINDVIEW".