I believe anyone who has used destruction and the impact perk fully understands the power of it. The real question I have is, why does the perk even exist?
Short answer - to keep a squishy mage character alive long enough to actually kill something. I really feel this 'permanent stun lock' mechanic is a POOR excuse for a solution. Who needs armor (through spells or equipment), the various resistances, health increases or enchants, health potions, etc when I can just slap on enchanted gear to make firebolt cost no mana and stun lock something to death.
Wouldn't killing something that way be akin to the mindlessly one dimensional combat option most people hate with a passion? Sounds a lot like the lame strategy in oblivion where one summons something, then casts invisibility and waits for it to die, resummoning as needed, or the 100% chameleon thing.. it just breaks the challenge to pieces.
Yes, nobody HAS to take impact, but why put such a broken perk so early in the tree. It feels like cheating to me, or god mode. Not that people need the impact stun lock god mode when you can spam cast spells for no mana later on!
Back to the OT, yes I agree dual casting for destruction is pretty lousy. 220% damage and 280% mana vs 200% damage and 200% mana. Given the reduction to mana regen during combat, sometimes squeaking out more damage is more important than dishing out bigger damage, especially when you factor in casting spells and missing your targets which is apt to happen with the missile spells.
Imo, nerf the impact perk a bit or change it and buff the dual casting all across the board. I also think dual cast should be a higher requirement, maybe 50 or something in your skill to unlock.