If you mean "optimized" in the sense that Skyrim will offer good graphical bang for your buck (i.e., that the burden placed on system resources will seem justified by the quality of the graphics)... we'll just have to wait and see. Personally, in the past I've felt that Bethesda isn't particularly good at performance optimization; their games demand a lot of resources for somewhat lower graphical quality than I'd expect from such use of resources. On the other hand, everyone has their own opinion of what's normal and acceptable when it comes to performance-to-quality ratios.
If you mean you're wondering whether there will be crazy powerful graphics options available to PC owners with expensive rigs, even though Skyrim will suffer from the usual consolitis dumbing-down we're all used to from multi-platform games these days, I'd say probably yes. Thank goodness they're using a new engine. Hopefully, items will stop levitating off of tables and stuff when you touch something nearby now!
I've been playing Elder Scrolls games since Morrowind's release date (I'm not cool enough to have started with Daggerfall, sorry), and I'll be building an incredibly powerful gaming rig around July or so (not just for Skyrim, mind you), so I guess I'll get to see the best of what Skyrim has to offer graphically.