It looks like the position you were when you clicked on the bed. Since it's the same position you get when you go out of the bed, I guess MC is only rotating the view position, not the server head position.
Apparently from 1.7 to 1.8 it got changed that you now don't see your own character in bed. In 1.7 it often had held tools sticking in or through its own body, that probably had the same reason. I've included a 1.7.10 screenshot.
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How should I sleep in spectator mode? Or do you mean I should spectate another account that's sleeping?
Yes, the sounds are also the other way around while sleeping when I go to bed standing on the red end. It's easy to test with subtitles. Is going to bed programmed like spectating entities? Interesting.
Does this also happen in spectator mode, like it happens for particles in MC-46445?