The DiN essentially says 'tough sh1t' if you are either based in Scotland with a Scottish home address or you are based in England/Wales/NI with your family home in Scotland. Apart from varying the rate at which the higher tax band cuts in, the SNP/Scottish Govt will also be able to vary the rate of income tax across the board (up to a level of 3% difference - I think).
On the basis that Scotland can only ever expect to be run by a socialist government, it's probably going to be a bum deal in terms of taxation for anyone who earns over £30k. Make the rich pay more and all that.....
Reminds me of Britain in the 70's and standby for a steady trickle of wealth creators starting to move south. This has already started to happen with the computer gaming high flyers trying to sell up before the big hike in property stamp duty, for anyone selling a house above £325k