or it could be esbern in that cart heading to the place of our execution :whistling:
No, it can't. Elder Scrolls are always told from the PC's perspective. Morrowind had a dream at the start, yes, but it was the PC's perspective. The only exception I can think was Oblivion's introduction but it wasn't really a major part of the story and didn't really involve your character yet. It was basically just a shot of the emperor and a bird's eye view of the Imperial City with giant guards. Telling NPC stories through cutscenes doesn't happen in TES games, thankfully.
I'm pretty sure it's the intro and you're in the carriage. Probably will involve the character creation in some way. Seems like a good idea to me to immediately show the great outdoors, instead of the cramped 30-minute dungeon crawl at the start of Oblivion.