User blog comment:Jimeee/Skyrim 1.9 beta update adds Legendary difficulty and raises level cap (Updated Apr 8th)/@comment-9548103-20130306165144

Do Legendary Skills have any benefit outside of the obvious? Like extra strength for the perks?

IMO, you should not Legendary Smithing, Alchemy, or Enchanting. Powerful weapons, enchantments, or potions do not need to be reset to level 15 after you master it.