Technically everything you write is correct. In the end the seller can ask for any random price anyway. You can also ask for 200B because you think your name is so great, because of your corp history or whatever. But the market reality is that nobody will ever pay the price, which is what every of the posters seems to agree on.
Also nobody ever really needs 100% of the skillpoints, unless you are talking about some super focused titan sitter or something similar. Clearly this is not the case here. So injecting the focused use that I would want for example is surely much less than the 149B.
I will make a final offer at 60B, but will not go higher. This is a very fair price, as it is significantly above extraction value and aligned with the market reality. For example, 69M SP (incl. a titan skillbook and amulet pod which is like 8B by itself) recently sold for 61B: WTS 69m SP Avatar/Revelation/Amarr BS Pilot with Amulet Pod - #5 by Haniball_Lecter