Examples:
This one is very clean, and makes sense as a progression:
Adept with Increased Reflexes (2).
Increases Magic to get Improved Attribute (Reaction)
Adept increases magic again, and wants to trade out Improved Attribute (Reaction) for Increased Reflexes (3)
This borders on exploit of such a case, but also of questionable case
Adept with Increased Reflexes (2).
Adept gets Deltaware - Synaptic Boosters (3) (Yes 2.4 Million

Adept now has 2 useless PP left (after the essense loss)