I'm not sure I understand what you mean. If anything, the perspective puzzles are easier, since you can more freely and naturally adjust your perspective. It never locks your head in place.
The caveats are the same as for any game which has traditional movement controls.
I think it makes it so much easier for some puzzles then, because you can continue drawing the line by nudging your head where you are obstructed by something, that's supposed to be part of the puzzle.