It is unclear if this was intentional on Capcom's part, but an over the shoulder view has been discovered in Super Street Fighter 4 3D Edition for the Nintendo 3DS. Your control inputs remain the same, just the perspective changes to be more behind the character. This mode can be manually turned on or off.
A very short video clip of the mode has surfaced, giving an extremely brief look at the perspective.
Check it out after the jump!