Final numbers are final.
What you need to build a Dyson Sphere (before bonuses):
210,000 minerals
60 years.
If you get the Master Builders Ascension Perk they get reduced to:
157,500 minerals
40 years
For the return of:
400 monthly energy
So, in the best case, you pay 393.75 minerals per energy/month.
For reference, the worst Energy Mining Station you can build costs 90 Minerals for 1 energy/month.
The worst energy mining station, available from the gamestart has more than 4 times the mineral efficiency of a super-lategame structure that takes decades to build and eats 3 ascension slots.
And no, leaving the Dyson Sphere at a lower completion level won't make it better, because the Construction Site and the first stage don't produce any energy and are literally nothing but a mineral and time-sink (and costs energy to maintain). Why would you ever want to build such an awful thing? Use the minerals to get yourself a warfleet and use the mineral surplus to get energy credits from the trader until you have pummeled enough of the galaxy into submission so that you can run a fleet that stands unchallenged.
Two points:
1. Mining stations need to be at least somewhat cost to benefit efficient because they are one of few early game opportunities to build an economy. They need to be cheap because you just can't realistically afford much else when you start out the game - you have no access to traders and lack the technology or pops to use the more efficient planet bound power plants immediately.
2. While more efficient, mining stations are also a very finite resource. Once you built all the ones available to you, you will not be able to procure more no matter how many minerals you throw at the problem. If you can't expand, you sooner or later run out of opportunities to build any type of mining station - if you STILL cannot expand, you're basically boned because you lack the resources to build a fleet that would allow you to take more territory to gain the resources to build a fleet big enough to etc. tt.
This is where the perks come in. They give you the choice to expend some of your flexible potential for an opportunity to build more resource income in territory that is already for all intents and purposes fully utilized or exhausted.
A dyson sphere, on the other hand, allows for a late-game solution that gives you the opportunity to build more energy income in a system that was otherwise already fully utilized. You pay a steep price to create a new source of income where before there was nothing.
Kinda like habitats in that way, where you pay a steep mineral price to create more pop slots in your empire when you can't otherwise colonise.
It's not supposed to be super effective or the best solution regardless of your situation, otherwise it wouldn't be a choice for an ascension perk but a mandatory pick.