First of all, I'm only stating my opinion that Skyrim is the closest a TES game has come not only to Tolkien's work but also the visual style of The Lord of the Rings film trilogy. I am in no way trying to say that any TES game is a rip-off of either. The TES series has it's own rich lore and unique take on ideas put forward by Tolkien. I'm merely trying to highlight some similarities.
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The Elder Scrolls series, like many fantasy franchises, is well known for being influenced by Tolkien and the Lord of the Rings, but is Skyrim the most Tolkien-esque Elder Scrolls game yet?
There's obvious stuff that feature prominently in both Tolkien's work and Skyrim such as dragons, giant spiders, elves, orcs, goblins, dwarves, barrows, vast mountainous regions, fortresses carved into mountains, influence from Norse culture, etc. Yes, i'm completely aware that these things are hardly limited to Tolkien's work, but it's still worth noting for arguments sake.
Aside from the obvious stuff like that, many people have commented on how Skyrim reminds them visually of either Tolkien's work or the LOTR films.
A few examples mostly relevant to the films:
http://img593.imageshack.us/img593/1589/skyrim01.jpg
http://cdnstatic.gamesas.com/akqacms/files/tes/concept_art/WhiterunCityTundra.jpg
http://static.zenimax.com/bethblog/upload/2011/02/vlcsnap-2011-02-24-11h23m58s200.jpg
http://www.godisageek.com/wp-content/gallery/elder-scrolls-v-skyrim/skyrim-screenshots-dragon-mountains.jpg
http://2.bp.blogspot.com/-9KPQdIXDthk/TVf6PZQ5U4I/AAAAAAAAAN4/bgneer-6Sdo/s1600/8.jpg
A lot of the concept artwork we've seen glimpses of in videos shows even stronger similarities, and there's areas we haven't seen yet like the glacial regions of the map, which immediately make me think of the http://img-fan.theonering.net/~rolozo/images/nasmith/new/TN-Fingolfin_Leads_the_Host_Across_the_Helcaraxe.jpg in Tolkien's work, or the rocky / volcanic tundra regions which make me think of the lands surrounding Mordor.
Many will argue that Oblivion is closer to Tolkien's work than Skyrim, and while there were some pretty obvious things in Oblivion that were influenced by the Lord of the Rings, overall Cyrodiil just wasn't varied or epic enough to be middle-earth. Tolkien's middle-earth can be described as epic reality, and so can Skyrim. Epic, varied scenery everywhere you go. Cyrodiil on the other hand was much more quaint and traditional medieval in style.
Feel free to discuss. But please, if you're just going to stubbornly deny any similarities whatsoever without a good argument purely because you don't like Tolkien or the Lord of the Rings, don't bother posting.