I really hope they never add such a functionality. You go to the city, get the perks for speech, smithing, enchanting, alchemy... get ton of gold, then get your combat perks up totally removing perks that are useless in dungeons... game breaking.
Stick to what you got, if you need to experiment use quick saves... if you really mess up start a new character but keep in mind that this is a single player game, you don't have to worry about min-maxing, take what looks fun to you.
You still wouldn't have any of the skills though.
This would be handy, particularly for new folks who might make the odd mistake on levelling. Titan quest had a good system where you could remove a single point at a time and each one got more and more expensive. You'd be able to let people correct low level/new to game errors for a price but a full on respec would cost an utter fortune.
Saying "just make a new character" is a *bit* of a chore in a 300 hour game! It's this very reason why my first character had about 5-7 perks unspent and saved for days until I could get my head around the mechanics better. Yeah, I could have console fixed it, but I'd really rather not. I mean, I'm glad I saved them but it made those early days overly difficult.
I really don't see that giving people choices is that bad a thing.