If you are after a Cultural victory, the tree is useful, but not as much as Rationalism.
But you could open Aesthetics tree & then switch to Rationalism as soon as that's available and then complete the tree after Rationalism finishes for the doubling theme bonus.
If doing this, you'd also want to open Exploration early enough just for the Louvre (but wouldn't dip any further)
If not intending a Cultural victory, this tree can cause an accidental Cultural victory.
This tree is especially good for Poland. Poland actually has time to complete a full two trees before Rean era (and use their free policy on opening Rationalism that turn)