Gifted does raise all your attributes, but it also decreases your skills at the beginning and the number of skill points you get at level up. But is it mandatory to take?
Only reasons not to take it is if you're doing a low int (<4) run that will be starved for XP and thus skill points or if you just think it's too OP and don't wanna take it on principle. The tiny bit of extra difficulty in the beginning is marginal and you'll be swimming in SP soon enough.