You're doing the same thing as the guy from EJ, and I think I see where your math breaks down, as you're coming to the same conclusions he did..
You need to stop looking at the increase in heal, and look at the increase in throughput from x amount of stats instead. It's the difference in stats that needs to be the constant value, as essentially thats what we are comparing through reforging. And the breakpoint from mastery is always is always constant when done so.
ie: lets say you have 20% crit and 40% mastery. and get 2 drops, one with +100 mastery or the other with +100 crit. When calculating which gives the most throughput, you'll find the hp breakpoint for single target heals will be 62% (prepatch value)
now lets say you take those exact same values, 20% crit and 40% mastery and get even better drops, so now you have the choice between 200 points of mastery, or 200 points of crit. the hp breakpoint is _still_ 62%.
Now lets say you're in tier 12 so your stats are 30% crit and 50% mastery. And lo and behold, you get again 2 pieces again, on with +100 mastery, another with +100crit. Same thing, 62% breakpoint.
edit: here's a graph from a different poster on EJ who came to the same numbers as I did. He compared adding different values of mastery and crit, and notice a) all hps increases are linear and b) they all intersect at the same breakpoint with different values of stats.
Link to spreadsheet
Now, one of us is right here... I'm just not smart enough to see where/why whos math is wrong and whos is right...