It depends on the skill, for example for wrestling the points cost for making a 106.9 skill to 120 will be 200 reduced by 69. So that makes it a big factor in your taming choices, for overcapped Focus it will have much less influence since that is only 20 points. We always look for HP, Strength, Resists and overcapped Skills when loring potential pets we'd like to tame. (And the others as well, but those do feel somewhat less important. Sometimes however we noticed a lot of mana and Int can still tip the balance between 2 choices.)