Ral... I'm against paid resets, the example I gave would be expensive, but not terribly so if this game reaches the size of Eve where you can get a couple billion isk for $30. Or even to current corps with 1.2 Billion NIC just floating around, and that are producing 1000's of bots per week.
No, it probably wouldn't be a bad idea for players that just want to experience new content, but the possiblities for large scale abuse are abundant.... and I would probably do something like I posted and find a way to make it profitable.
There are lots of posts about EP. My general view is that EP is just simple, 1 pt per minute. You get it, you spend it. Buying, selling, trading, adjusting speed, and any other operation on EP just complicates it. I think the simplicity is what makes it such a target
Play the game, get EP.
If you had to force me to choose something though, I would say add a 'preview' step, which allows you to add a level and see the effect, but it isn't applied until you click again. Or to keep with the topic, a paid 'revert' for the last skill point added, at x nic/EP, but full resets, no.
Edit: Just a side note about cost, there are TIME based skills, for getting things done faster, that a large corp may need where NIC and material costs are no object.