So, the second best light armour is glass, the second best heavy is daedric, there's no 'dragon' weapons being the best material for armour (light and heavy).
This then leads to the situation where light armour smithing perks are 'worth less' because the weapons (rather) than the armour are inferior -- ebony and deadric are traditionally superior compared to glass.
How do we interrupt the balancing related to these perks?
If you look at the Tree .. you can tell a Few things.
http://i.imgur.com/ZZhwL.jpg.
Yall are looking at it wrong . it is 100% Fair.
Give me a Sec too try too Explan.
If you Start from the frist Perk going Left (Light arrmor). It Takes 4x Perks to get Glass, 5x to get Dragon And 6x to get Daedric.
I You Start from the Frist perk & go RIght (heavy armor). It takes 5x Perks to get Daedric & 6x To Get Dragon.
...
Looking at it like that i would Say it is 100% the same .. if not better for Light be cause if you find your Daedric Weapons .. you save A perk too spend elseware and you can get them sooner.
So teir for it is 100% FAIR