Instead of making minimum 2 POV for every position, how about picking and choosing to get the most erotic POV for each position? That way, you don't waste time rendering 2 POV for the same animation.
Just off the top of my head...
Kissing scenes indeed look very bad in 1st person.
Blowjob looks badass in 1st person, especially when you are looking down at them as they are kneeling in front.
Missionary is a toss up. 1st person can look pretty intimate, but you can't see the genitals if your eyes are pointed at their face. 3rd person is probably better.
Doggy style looks awesome in 1st person. Maybe cus I'm an ass man, but the angle and the prominence of the ass is just chef kiss.
Cowgirl and reverse cowgirl benefits from 1st person as well imo.
Things like sitting on couch and the girl is leaning sideways giving a BJ... that would be 3rd person material.
You get my drift? Certain positions just look great in 1st person while others are terrible. Giving more options to the player is great until you consider the wasted time for something that is arguably redundant.
While we're on the topic of sex scenes, I personally think sex dialogues are the absolute most important thing in a corruption/domination oriented scene. I'm gonna go back and finish up Fates before playing this game, but from what I remember of the first 2-3 updates of it, the scenes didn't have much dialogue (unless I'm mistaken). Fates was vanilla and more romance focused, so that's absolutely fine. We don't really talk much during sex irl, right? But for corruption, domination, or master/slave scenes like the tags suggest, that power play is mostly in the dialogues.
Just my 2 cents.