From a technical standpoint, the 2023 release fixes common POV errors.
From a sociological perspective, the "OfficePOV" fantasy is a reversal of the typical work hierarchy. In real life, the boss holds all the economic power. In fantasy, the viewer holds the power of the gaze. However, Aletta Ocean’s performances complicate this. She plays the boss not as a damsel in distress, but as a "shapely knockout" who knows exactly what effect she has on her staff.