Unlike the invisible seats in [part pack here], this invisible seat would instead make the playermodel invisible. This would make it possible to have better views on vehicles such as tanks while not exposing the player, or forcing them into third person. For example, something like flans mod could be done:

The player has a clear view and is able to aim the main gun easily

The player is also invisible, thus preventing "immersion" being ruined, while also making the vehicle more functional

This is pretty much the whole point of the custom cameras. You can define custom camera positions for viewpoints, and at those positions the player won't render, even if you're looking directly at them.

Isn't this also possible with seat potion effects? [insert sans emote]