Instead of turning 2 skill points into an attribute point you can do it the other way around and convert 2 attribute points to 4 skill points.
This feature actually makes it usefull to go try and get to level 32. Plan your build for level 31 (+3 skill points compared to level 30 build), then hit level 32, convert and you have another +3 skill points.
Wouldn't be gamebreaking, as it just gives you 3 more points to play with (3 more IF=6 more HP for me).
At level 33 I would run out of stuff to put points in.