Todd Howard: Yes, but I guess the real question here is do we take advantage of DX11's big new features and the answer is 'not specifically'. Our graphics work centers around doing things that will look the same regardless of platform, and sometimes that implementation will be different on the 360, PS3, and PC.
from ign's latest skyrim article"
'The Elder Scrolls Evolved: What's New in Skyrim'
more info here.
http://pc.ign.com/articles/115/1158651p1.html