I wouldn't suggest this for vanilla crafting. But at this time we have more and more items that coukd be turned into some kind of a result with an appropriate skill roll. Reaching masterwork result on these items is a difficult endeavor and requires every bit of extra edge there is.
Such a potion would save time for everyone involved.
Yes, there is scrolls, but only casters and umd classes can use them. Which is fine but this is more of a convenience issue.