After several false starts above, here's an attempt at a careful analysis of the observer-dependence of stuff like the volume of the observable universe.
Frames are local in GR, not global. One of the things we have to specify in order to define a frame of reference is a state of motion. To define the volume of the observable universe, there end up being three spots in the definition at which we might need to pick a state of motion. I've labeled these 1-2-3 below.
Observer O is in some state of motion [1] at event A. O's past light-cone intersects the surface of last scattering (or some other surface where some other physically well-defined thing happens) in a spacelike two-surface S. S does not depend on O's state of motion. At every event P on S, we define a state of motion [2] that is at rest relative to the Hubble flow, and we construct a world-line that starts out in this state of motion and extends forward in time inertially. One of these world-lines intersects O's world-line at A. Let the proper time interval along this world-line be t. We extend all the other world-lines from all the other P by the same interval of proper time t. The end-points of all these world-lines constitute a spacelike 2-surface B that we can define as the boundary of the observable universe according to O. Let R be the 3-surface contained inside B. In order to define R, we need to define some notion of simultaneity, which depends on one's state of motion [3]. If we like, we can pick this state of motion to be one at rest with respect to the Hubble flow. Given this choice, we can define the volume V of R (e.g., by chopping R up into pieces and measuring those pieces using rulers that are in this state of motion).
State of motion 1 had absolutely no effect on V, but states of motion 2 and 3 did. If O is not at rest relative to the Hubble flow at A, then 2 and 3 do not match O's state of motion at A. This probably means that O will object that V is not the answer in his frame but in someone else's. However, there is no clear way to satisfy O by modifying the above definition. We can't just say that 2 and 3 should be chosen to be the same as O's state of motion at A, because frames are local things, so matching them to O's motion at A isn't the same as matching them at points far from A. In a cosmological solution there is no well-defined notion of whether or not two cosmologically distant objects are at rest relative to one another.