Talking to several smiths in the cities of Skyrim, it is a frequent discussion as to just who is the best smith in all of Skyrim. The most common citation is that Eorland Gray-Mane is the best. ("The man's steel is legendary.") HOWEVER the Truth is that it is the Dragonborn that is obviously the best. Why is that? Because the DB is the ONLY person that can take _anyone's_ weapons or armor and improve them. That's something that the DB can do immediately from the very start of the game. A couple of smiths are kind enough to explain how to improve weapons and armor. But beyond those introductory lessons no smith in Skyrim EVER improves a weapon or piece of armor.
Why is that? Why have what is and should be a common smithing promise, but then have NOT A SINGLE smith use that practice? It really makes for an unfair advantage for the Dragonborn: An opposing NPC may wear the very best armor and the very best weapons, but then the DB -- and only the DB -- can take identical weapon and armor and make it 5-10 times better by improving them to Legendary.