Items in Skyrim don't scale with your player's level as far as i'm aware.
I
WRONG. horribly wrong here.
there are a few leveled items. not as much as oblivion gladly but they are there. dragonsbane is one of them. and no its based on your LEVEL. not your skill. tested it. its 100% sure.
you need to be lvl 50 in skyrim. then you will get the "best" version of every leveled item there is.
dawnbreaker does not scale at all like all deadric artifacts. they get stronger with your weapon skill yes but that was already the case in oblivion.
the items that are acutally leveled and NEVER reach thier full power if gotten to early are already listed here :
http://www.uesp.net/wiki/Skyrim:Leveled_Items
the robes in this list dont count really. they are not really leveled items. be the above ones are ALL leveled like in oblivion. yes they did that same crap again this time. but with only a few items gladly. level scaling is already bad. leveled unique rewards are even more bad since they FORCE you to wait with certain quests like the thiefsguild armor.