What is a Person Account?
Around early 2008, Salesforce introduced the concept of a "Person Account". It's a new layout for the Accounts object that includes fields typically found with Contacts (most importantly email address field). The intended users for Person Accounts are Salesforce users focused in the Business to Consumer market. B2C users will typically have only 1 Contact under each Account in their Salesforce. Instead of having to create an Account and Contact for each new record to add in to Salesforce, they can create 1 Person Account (and skip the steps to create a Contact to associate with the Account).
Can VR for AppExchange users query and create a list from Person Accounts?
No. VR for AppExchange's query tool was built to only create lists of Leads and Contacts. A Person Account is an Account, and our tool cannot create a list of Accounts.
Why can I see Person Accounts as an available field from the query tool?
Just like any Account level fields, it is available to use to build relationship queries between Contacts and Accounts.