What are good characters/companions or class types to give it to?
I'd say it's a must have for ranged physical combat (bows, crossbows) as it effectively improves accuracy over distance. Aside from that, from a RP point of view I guess it makes sense for all dexterity based characters. NPC would be Bairdotr.
Speaking of which, there seems to be a strange bug (?) in relation to one of the new talents. "Hyperopia" sort of inverses accuracy over distances, so instead of getting more accurate the closer your target is, the opposite is true. You get max accuracy at the highest range allowed by your sight.
Now, when you put lots of points in perception, you actually loose accuracy at range (and may gain a little more accuracy at close range, but it wasn't that much). Tested with the tutorial skeletons at ~18.5 m with Hyperopia and a) 6 perception, b) 10 perception. Hit chance at that range for a) was 74%, hit chance for b) ~61%.
So I'm guessing a farsighted ranger shouldn't put any points in perception, which seems a bit strange.