Okay thanks, So it is worth the effort to get 100 and all the perks then.
Personally I would avoid the cost reducing perks and use enchanted gear to reduce the cost of spells. 50% reduction from the perks is just not enough to cast your higher level spells. The master level spells cost around 1400 magicka to cast, so that is still 700 even with the 50% perk, which is more magicka than most people will ever have. The adept and expert level spells are very magicka hungry as well, so to reliabley cast these you need the perk and some decent cost reducing gear. I'd rather save the perks (and put them to better use elsewhere, like enchant) and put on a couple extra pieces of magicka cost reducing gear. The gear and the perk do not stack, so you get more bang for your buck going with the gear. With the four perks you save, you can get the extra effect perk from enchant (although it takes a total of 8 to max the enchant power and get extra effect).
Also, the Aspect of Terror spell from the illusion tree will give you an extra 10 points of fire damage on your flames, firebolt, fireball and incinerate spells. That is another good place to invest perks saved from not investing in destruction cost reducing perks.
EDIT: My incinerate spell does something like 105 points of damage with the two augmented flames perks and the illusion perk. My novice level flames spell does 27 points and remains viable late in the game because the burning effect of the flames stacks, so you can fire a burst of it and then hit them with a few seconds of sustained flames and watch their health bar decline pretty rapidly (or at least you could if your HUD is turned on, mine is perennially off). I usually use the flames spell on ice waiths who tend to be hard to hit with your bolt type spells because they move so fast.