@pi-r8: Mostly. You could sometimes use specialists to smoothe things out. Example: If running an engineer or even citizen gets you important infrastructure 1 round faster in a productionless city it can be worth giving up the yield of a better tile. This sort of thing is splitting hairs though, I agree in principle.
I disagree with NonPrayingMantis on the same grounds as VoiceOfUnreason... nonrepresentative scientists are so inefficient without the lightbulbs that I'd try to subvert other resources for science. Since research will usually have better multipliers than gold in the early game, building gold (if we have Currency) and raising the slider may be a better interim measure. Better still: Start more world wonders for failure cash (you can pick up +125% on top of building gold with the appropriate resource and Organised Religion).
Specialists also require food tiles to feed them (i'm assuming we'd have other uses for excess food like the whip or food-deficit tiles). On the ever-artificial grassland standard we'd need 2 farms to support one, hence have a yield of 1 beaker per citizen employed in this manner. One citizen has associated civic upkeep of 0.4-0.7 gold alone, there is also city maintenance. Free army upkeep and trade routes may reduce the costs, but until you have multiple trade routes with big bonuses size is going to be a problem.
After you take away associated costs + inflation, you may well make a loss on them.
I disagree with NonPrayingMantis on the same grounds as VoiceOfUnreason... nonrepresentative scientists are so inefficient without the lightbulbs that I'd try to subvert other resources for science. Since research will usually have better multipliers than gold in the early game, building gold (if we have Currency) and raising the slider may be a better interim measure. Better still: Start more world wonders for failure cash (you can pick up +125% on top of building gold with the appropriate resource and Organised Religion).
Specialists also require food tiles to feed them (i'm assuming we'd have other uses for excess food like the whip or food-deficit tiles). On the ever-artificial grassland standard we'd need 2 farms to support one, hence have a yield of 1 beaker per citizen employed in this manner. One citizen has associated civic upkeep of 0.4-0.7 gold alone, there is also city maintenance. Free army upkeep and trade routes may reduce the costs, but until you have multiple trade routes with big bonuses size is going to be a problem.
After you take away associated costs + inflation, you may well make a loss on them.

I'm not sure if you have the notion that you are comparing 3 citizens in one side with 2 on the other. Ok, it makes the cottage case look better in one side ( one more cottage worked.... this assuming that you start with the pop needed to work all of the tiles, a thing that is a big if by itself ), but it makes all the argument about trade routes and maintenance somewhat moot
, so bringing the whip to discussion is a little off-side )
1
2
in any but the most contrived circumstances.
4
beats easily 1