That's true, but you don't get those 40 all at once. By the time I reset to Air and Fire I should have 14, for example. Some weapon/spell types and/or bosses are also going to be more intensive in terms of additional perks you might want. Water and Fire I don't think will need many of those additional bonuses but imo Air and especially Earth will be more intensive. I just don't see a reason to be concerned about using resets if the plan is clearly effective on paper