The current perk system is neat, but it is seriously flawed and overall ruins how the leveling system is suppose to work. I remember reading awhile ago a post by Bethesda outlining how the leveling system would work, specifically:
"We think it's silly to be asked to pick how you want to play the game before you've played the game." (I.E, no classes)
Ultimately, what we got was:
"We think it's silly to be asked to pick how you want to play the game before you've played the game so we've added a perk system that limits you to specific things that you may or may not want/need later in the game. You also have the ability to just ignore leveling and store your perks until you figure out how you want to play"
I'm currently sitting with 16 unused perks, because I don't want to spend them and be stuck with them. If you think about how the game works, why wouldn't I want to pick the mage perks while doing the college guild? Why wouldn't I want to pick the thieve perks will doing the thief's guild? So I do the college first and now I'm a thief with fireballs and no sneak abilities?
I can become the arch mage but I'm too stupid to learn how to smith AND enchant?
I want to get the best items, but ultimately that means I have the least amount of abilities to actually use them?
I decide I want to play differently throughout this 200+ hour game for FUN?
The perk system is a pointless limitation on a single player game that does nothing but reduces your options and the fun you can have.
Please, give us a way to reset the perks. Telling me to "just make a new character" isn't a solution, this is an EXTREMELY long and large game and after 60 hours I'm still no where near finished. I refuse to redo everything I've already done because of a poorly implemented system.