I think tasting early (even though you know its not ready) is important for learning about flavor development. If you taste things too early (like 1-2 weeks after bottling) you will know for future beers what "green" beer tastes like. So, for a high alcohol, strong beer, if it is 3 months old and you try one, you can decide whether or not it needs a lot more time to start drinking, or if it is pretty close. Also, like mentioned above, it is fun and interesting to see flavor development.