some dungeons should have set enemies that do not scale. they should have items in the place that do not scale (like half a set of orcish). the object(s) of desire in these dungeons should realy be dependent on whats in the dungeon. human criminals might have some orcish. a group of vampires might have one or two pieces of glass- whilst a larger group of vampires with a vampire lord might even have a piece of daedric. the player should be able to try to get these rare items at any level. it should be possible for the player to get a piece of daedric at level 1. but of course the level one player is highly unlikely to have the stealth skills to steal the item, and most certainly cant fight their way in. thus this system is balanced. (and it would add a lot of suspense trying to sneak past a daedroth at level 10 and praying your invisibility wont fail)
iron,steel,fur,leather and similar equipment should be found on most humanoid enemies
orcish,dwemer and all the mid-level stuff should be loot-able from the lower levels of nobility or leaders (knights,cult leaders,bandit leaders, powerful enemies such as vampires and such)
ebony,daedric and glass should be lootable from nobility (both human nobles,vampire nobles, and whatever other nobles.