@ Jumin: EEA (ESF Evolution Addon) has the extra trans' (so does EVM but I don't play with that, i'm talking from EEA experience) has SS1, SS2 and SS3 and you can't turn SS2 without achieving perfect trans at SS1, which means if you want to go straight from Normal to SS2 you just tap ascend twice, I think this is how the team should do it too, it works well and you can hold any form that you've unlocked (you can still go SS1 when you've unlocked SS3 if you so desire) it also means you don't have to 'trans' twice as perfect transformations are instant, so the first one would be instant and then the second one kicks in straight away.
I'm very much against life drain on SS3, if you have all that power then you don't want to be losing health, you'd stay at SS2. Ki drain is fine but not HP.
I think that once you have achieved perfect transformation, you should require another 200,000PL before you master the form (mastering the form takes longer than perfect transing in the show) and it takes no ki, and then you can trans to SS2 if you so wish.