What about the DF: Flesh Atronach (Golem) and SI: Flesh Atronach (Daedra)?
If it's just a simple mapping:
DF: Element Atronach (Golem) -> Gone
DF: Element Daedra -> MW: Element Atronach (Daedra)
Then:
DF: Flesh Atronach (Golem) -> Gone
Never Existed -> SI: Flesh Atronach (Daedra)
Yet:
While the SI: Flesh Atronach (Daedra) is also animated by a Daedric spirit and otherwise treated as one. It also appears to be a construct. It's literally sewn together. Is it an SI: Flesh Atronach (Daedra) Atronach (Golem)?
So perhaps?:
DF: Flesh Atronach (Golem) -> SI: Flesh Atronach (Daedra)
Explanations.
1. The suggestion in Lugars quote, a merger of the two creature types.
2. The DF: Flesh Atronach (Golem) only inspired SI: Flesh Atronach (Daedra).
3. The lore on the Element-type creatures is rather disorganized.
4. Gameplay wise, the Elemental Daedra, Atronach (Daedra) and Atronach (Golem) are occupying the same niche.