In terms of the teaching process of matte painting, it is essential for students to develop a sound understanding of the relationship between virtual and physical environments. In this study, first-person view (FPV) drones are applied to matte painting courses to evaluate the effectiveness of the teaching, and to propose more effective design suggestions for FPV drones that are more suitable for teaching. This provides students with a better learning environment using a digital education system. The results of the study indicate that the flow experience, learning interest, and continuous learning intention of students who use FPV drones in matte painting are significantly greater than those of students who only utilize traditional teaching methods. Furthermore, the technology incentive model (TIM) was developed in this study after being verified by the structural equation model. The results demonstrate that the second-order construct 'technology incentive' comprising perceived interactivity, perceived vividness, and novel experience positively influence students' learning interest and continuous learning intentions under the mediation of flow experience.