Lars_Rakett: It comes down to if you are willing to sacrifice either the gold, or have slightly less SP (and gold) at the start of the game in order to get a massive boost in the end-game.
Most of the time you won't even notice that a skill is mastered or not at low levels (except for magic skills and dual wield stuff ofc), so there is absolutely no reason not to get learning ASAP.
GepardenK: I think you are wastly overestimating the value of skillpoints in the late game. It's really not that valuable. 80 extra skillpoints really just means 2 or 3 points in whatever skill you are dumping into. The difference it makes to your party is next to nothing.
When you invest in learning early all you're really doing is delaying water master or any other actually valuable milestone. And you get almost nothing return for it.
In terms of milestones, only 1 character needs master water. The horseshoes you find alone are more than enough to weigh up for the skill points spent on learning. By lvl 21, you will even have 7 extra skill points just from normal learning with no skill point investment, actually letting you get your "actually valueable milestone" easier than without learning. But then again, I'm sure you have a theory on how spending gold on 1 extra skill delays your party from getting the 10 AC Enchanted Leather or something and how this somehow ruins the whole playthrough.
80 extra skill points lets you dump 2-3 levels on a skill? You aren't saving the skill points up, you spend them as you go. Once you get mid-game, you will have dumped several skills from 1 to master solely from the points from learning.
I would agree that expert learning is somewhat wasted, as you in reality only get 20 more skill points than with normal skill 1 learning, considering that it takes 10 points to expert. Master, on the other hand, is undisputably worth it, as it not only gives you 134 skill points (107 after subtracting the points spent on learning), but it gives you a lot of health and mana as well.
I don't think anyone, not even you, think that 55-134 skill points is "almost nothing". At this point it's obvious that you're just refusing to admit you're wrong.