So, I hate to be cynical, but am I the only on who thinks the whole perk resetting thing is just something that people are gonna abuse? The fact that it only costs one dragon soul to reset a perk tree is kinda ridiculous. By the time I was at level 25 or so, I already had more dragon souls than I knew what to do with. So, the way I see it, it might as well just be that you can reset perks literally anytime you want, as often as you want. The fact that you access the perk-resetting system through a book that is forever in your inventory once you pick it up doesn't help either. I feel like it kind of spoils the whole system of developing your character with perks. Perks aren't really a part of your character anymore, since they can be swapped out at any given time. You no longer "define" your character by choosing perks, if they can so easily be reset. They might as well just give players a quest that rewards them with all the perks at once.
Part of what has always been crucial to the Elder Scrolls series has been creating and developing a unique character. Now, It feels like almost nothing is consistent or unique about the player character since nearly everything can be changed. We can reselect our birth sign (which is unlike any other Elder Scrolls game), Dawnguard gave us the opportunity to rework our appearances, and now with Dragonborn we can re-select our perks... we could already max out all of our skills... so other than the player's gender and race, what is it that define's the player character? Everything else can be changed pretty easily. Other than gender and race... what's different between my character and my best friend's character? Maybe I specialize in stealth while he specializes in combat... but that's just a couple dragon souls away from being reworked.
Obviously what's done is done, and they're not gonna change it after it's already been released. I just wanted to give my feedback as a longtime fan for future reference.