I haven't been a PC gamer since Diablo, and back then requirements weren't that big of a deal. However, I am thinking of getting a gaming only PC with bells and whistles just for Skyrim and future games to start to wheen myself off of XBOX. This system will be attached solely to the big screen in place of the XBOX. I admit, the better graphics with PC games and the modded ability tweaks my interests.
However, I have searched through the forums and I couldn't find reference as to whether Skyrim will support native DTS 5.1 digital out surround sound with an appropriate sound card. Native surround sound is essential for FPS as you can swing around and tag somebody you hear behind you. I think it would provide for good spatial reference for dungeon sound in Skyrim if supported.