What does the perspective zoom inside the wallpaper setting do?

It gives the gyroscopic visual effect of parallax declination between the springboard icon layer and the wallpaper layer when the device senses it is being tilted.

To access this option, open the setting app:

the settings app

Then select wallpaper:
wallpaper settings

From there you will see your current wallpaper choice, and toward the bottom you have 2 choices:

Selecting the perspective option will augment the wallpaper…that’s when you know you have it selected.

Choosing the perspective view will separate the springboard icon layer and the wallpaper layer. Then, when you go back to the springboard, tilt your device and you will see the parallax effect:


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