Then he arrived at the City of Whiterun and there were no consequences.
Keep in mind, he did not cross the border into a different Hold.
"After going our separate ways, I ventured north again, picking items like lavender and tundra cotton on my way toward Whiterun, a large walled city on the hill. Before I walked up the hill, I stopped by a stable and talked to the stable-hilt named Skulva. I asked to buy a horse, he replied that his horse was seven years old and in fine health. His asking price? One thousand gold. Rather than pay the outrageous fee, I jumped on the horse and galloped up the hill to the city with Skulva cursing and running after me. Since there were no guards in the vicinity, I got off scot-free.
When I approached the gates of the city, the guard told me, "the city is closed with the dragons about." From here I had a few options to try and get into the city. I could offer him news about the dragon attack at Helgen, bribe him with 56 gold, or intimidate by asking him to stand aside. I chose to pay him off, and soon I was behind the comforts of the city wall."
Source: http://www.gameinformer.com/games/the_elder_scrolls_v_skyrim/b/xbox360/archive/2011/08/05/skyrim-hands-on-impressions.aspx
What do you think?
Does this suggest guards no longer have ESP?