To me, he is more than a friend.
Here, the phrase "to me" implies either "for me" or "in my perspective". Is what I think right? If not, then what is right?
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"To me" and "for me" are similar, but they aren't the same.
"To me" describes your connection to the clause. It is not an opinion or a matter of perspective. So your sentence means my relationship with him is as more than a friend. It's a fact.
"For me" indicates your opinion or point of view on something without establishing your relationship to the clause. So your sentence with "for me" means, "In my opinion, he's more than a friend (to someone, unspecified)."