It's a completely unnecessary and non-beneficial gold sink that does nothing but prevent players from diversifying their game play experience. It disproportionately affects newer "poorer" players who can't afford to waste gold changing class or delays their ability to upgrade gear because they are wasting gold to do it. It's a penalty to exactly the type of gameplay and feature that the designers try to promote.

Please actually take the time to re-consider this tax on playing and the negative impact it has on player progression.