It's a little less than that, since when you get your first point of learning you also get a 9% bonus. So if you are l7 in learning you get 30% bonus (21+9). With the NPCS, you are at 55%. 3 extra levels gets you another 9%, taking you to 64% for an effective bonus of 164/155 -1 = 5.8%. Going from 0 to 1 however gives you 135/125 -1 = 8%. So the best bang for the buck is just to buy learning and get the NPCS.
Incidentally the maximum possible XP gain rate is 3.14*base (l60 master learning = 1.89, NPCS = .25, +1 for base is 3.14. Killing one gold dragon at that rate gives you 8635xp for each party member. An Arena run at Lord (at a high level) nets you 172,700xp each. Clearing the hive + 1 Arena run (a typical week post-game) gets you somewhere between 450K and 500K for everyone
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