I wondered when this would come.
I saw this first with The Thrill Electric (still available as a free App). A comic cut into foreground, middle ground and background, animating the distances between them but not affecting the frozen frame of comic, or introducing 1animation.
Then I came across The Bane Of Yoto (also available free right now) which let the shifting of perspectives be controlled by you, not the App, so as you turned the tablet, so the perspectives shifted. However, it didn't go far enough and the perspective changes didn't always suit the story.
If you don't have an iPhone or iPad, here's how it looks.