If you have a perk in smithing, not only can you craft the armor for that perk, but improve it more than you would be able to without the perk, at the same smithing level.
thanks i found my answer from http://www.uesp.net/wiki/Skyrim:Smithing#Item_Quality
you don't need to spend perks to improve items beyond fine or superior, well that is unless you want it sooner (for that particular style, steel, glass, elven, etc). For the character I build this time I don't need to create weapons (going dual savagry on mehruns and valdr's lucky dagger, just cant lose them to some disarm crap) and im using thieves guild / db armor. so in that case I need steel and the improve enchanted items and no more. Which was the question. Thanks for all your suggestions.
btw I heard rumor that armor has a cap so going beyond flawless might be pointless anyway, and besides I feel confident without legendary.