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How useful it is depends a fair bit on your other stats.
I would generally expect it to be better to spend XP toward Attack, Attack Speed, Crit, Crit Damage, and XP Reward before going for Math Skill.
Also kind of dependent on where you are in the game - if you're only reaching say, Gamma 300, you aren't going to notice a lot of difference by investing in Math Skill from XP. You might notice a bigger difference if you're reaching Gamma 1000 or 1200+ though.
But if you're hitting Gamma 1000+, chances are you've also grinded a ton of Napier (for base damage), or cherry picked Pentangle for Rare Drop or Crit Damage bonuses.
does multiattack more enemies at the same time or faster attack the same enemy?
It would make more sense but would bring less as you would get less damage out of it (I know the amount of defense on the enemies is really little at this point but still)