dragons spawn infinite times and being able to exchange souls for perk points would be a good way to maximise the perk tree, seeing as there unlimited dragons and a set number of shouts.

Consider why we even have less perk points than perks in the first place.

That's the reason this won't happen.

no. the idea is that perks matter because you can't have them all and need to make choices.

as far as exchanging them for extra perk points... no. But i think exchanging say 10 to remove a perk you chose and change it for something else would be a fair idea.

but when you absorb a dragons soul you absorb its knowledge so why would a dragon know anything about lockpicking or sneaking

Consider it this way. In Oblivion you had 7 major skills and got like...4 special things for getting the individual skill levels of Apprentice, Journeyman, Expert, Master? I think if you keep that in mind you will find you'd be able to distribute them all in a good way if you use a lot of skills.

I think you should be able to do something else with souls, maybe spending them to reduce the cool downs of some shouts or something?

Make a Shout perk tree that improves some shouts, reduces cooldowns and stuff like that. My character needs something to spend souls on :hehe:

a ancient magical device to transfer the knowledge possibly dwemer or previous dragonborn made