I'd say teasing with higher levels spells can still happen. It's kind of a neat houserule to allow a wizard to scribe a scroll into his spellbook ahead of being able to cast it. He'd have the spell when he levels, but he can't cast it until then. Makes some sense, too, since it's assumed he'd be studying it in his off time.

That being said, I'd also be careful with handing out higher level scrolls. Even if you mean for the wizard to scribe it, the party might decide to just forget about that and use the scroll, which might shatter an encounter or two, since higher level spells can be really powerful.