The exact reason why this is not (directly) possible in Airtable is because
You could have a script that takes a record, finds its position in your selected View, then finds the record with that position+1, then either: inserts the relevant value into Record 1, or links Record 2 to Record 1 and uses a Lookup field to pull in the value.
If the bases for which the records in this View are sorted is something predictable and all new records get added to the bottom (not shuffled in), then you could set an Automation to link the penultimate record to the new record as soon as it gets added to that view.