A case can be made for flintlock guns, I think. In some future Elder Scrolls game. Ideally, it would be one involving the Dwemer prominently, since they have a history of that sort of thing.
But Skyrim isn't going in that direction. If anything, it's going to have a Dark Ages feel, lower tech than Oblivion - no crossbows, at least, and lighter armor. Skyrim is based on Scandinavia in the Viking Age, well before the invention of gunpowder - and, honestly, ranged weapons in general weren't the Vikings' style. So while flintlock guns might have a place in the Elder Scrolls, they probably don't have one in Skyrim. Wait for the next game.
This. Nords are based, possibly loosely based but based none the less on the Norseman. Like the above poster I suspect the game will have a Viking/dark age feel to it and any form of firearm would feel really weird and at odds. Imagine you're wearing mail and fur Nord armour, your two hand battle axe slung over your shoulder, your mighty braided Nord beard blowing about in the snow storm. Your opponant is a monstrous frost giant. You reach, seemingly for your mighty axe, but no, you actually pull out a little flint lock pistol....
Just weird.
And personally, and this is just me, I hate guns in my fantasy RPG games, hated them in Fable and I'd despise them in Elder Scrolls, despise them enough to cause me doubt over bying an Elder Scrolls game that includes them. Thats just my opinion and taste though of course.