PS4 Special Edition here. I didn't see a separate PS4 subsection to post this in.

Ambient sound, like things in the environment, sound fine. But man, dialogue is ALL outta whack. Someone talking two feet directly in front of you? You're gonna hear that from your surround L+R speakers for some reason, but not from your center channel hardly at all. Someone directly to one side of you? Yup, you guessed it, rear surround speakers again. As someone who's used to modern games having surround sound done right, this is extremely distracting and immersion-breaking. :/

I hope this is something that can and will be fixed.

I've submitted feedback through the official site, a tech support ticket (which got a response that was noncommittal/ambiguous at best), and am now hoping that the audio director/sound team sees this.

I think it's simply a matter of the game not having this done right, no fix for that. I gave up from playing Skyrim via home theater, headphones are much better (but not convenient when playing on TV if the cable isn't long enough).