I don't think you need to worry about going over the limit by a couple points. Your other equipment may change before then, so you may loose intelligence boosts, etc. Even if that 73 is your base intelligence, using the Potion of Wisdom will give you a boost from that part of the fjords onward, with some points 'wasted' only towards the end of FoV when you have the full Dragon Wizard set (I forget when you get the last piece; I only tried the 3 FoV sets when I had all of them, and was almost done in Aleroth).