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My impression on the change in narrative tone from the beginning to the end of the book is that it parallels the changes in the Hobbits. They start out provincial, insular, childlike, then as their horizon expands and they see more of the world, especially the "higher" levels of society, they gain vocabulary and acquire a more formal manner of speaking. It's almost like what we experience when visiting other areas of the country and putting on the accent spoken there, whether intentional or not.
Though the point of view is not at all times entirely hobbitish, we basically see Middle-earth through hobbit eyes. The change in style is the hobbits' change, not so much a change in point of view, in my opinion.
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'Mercy!' cried Gandalf. 'If the giving of information is to be the cure of your inquisitiveness, I shall spend all the rest of my days in answering you. What more do you want to know?' 'The whole history of Middle-earth.. .'
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