What if there was something which was a further subgradient of Nirn, like how Akatosh was a subgradient of Anuiel was a subgradient of Anu?
Hmm... I'm not sure do i understand, but Yokudan creation myth seems to suggest that there are other pockets of existence made by escapists from other pockets. Magnus escaped along with others and some of them probably made their own Nirn. In sense that could be seen as subgradient of Nirn, but it could be seen as same subgradient as well as it's made by Et'ada (who escaped from Nirn). Just tossing idea up in display, go head and [NUMINIT] it down.
Then there's that Mankars place as Merari said, but it was in Dagon's plane wasn't it? Same with Battlespire. Hircine's hunting ground etc are made by Et'ada. Should different dreamsleeve-things be counted in as well, like Sovngarde? Maybe Vehky-Vehk is cooking something up for his own.
Or am i getting your line of thought wrong?
Ps. Oh yeah. The Amaranth, once every soul in Nirn CHIMs or other ways find their Walking Way, then Lorkhan gets his own Godhead. At that point of time all souls starts their own universes making their own "Nirns" inside Lorkhan's Godhead, those "Nirns" atleast would be subgradients of Nirn. This is how i've understood Nirn's porpuse and final meaning behind Tower. I could be wrong thou, those mushrooms i've been eating were funky. Very funky. http://www.youtube.com/watch?v=SAO-lzl3vVQ