I doubt that the PC version will come out of the box with base resources that are superior in any way to any console version, ie. forget about higher resolution textures. There's not much precedent for that, because game companies don't want to hear endless flak from platform group A that they gave platform group B a "better game".
Most of the data on the Oblivion disc was voice content. I don't know how many discs Skyrim will cover. I don't even know how modern consoles handle multi-disc games (if at all) since I don't own one. But, the most I'd expect from the PC version over console versions is, as mentioned, possible support for DX10/11 since A. they may have more efficient routines for some functions, and B. modders would totally love it.
Ability for PC to handle higher screen res/HDR/AA/draw distance is a given. I run an overclocked Radeon HD5850, which isn't exactly super duper new anymore, but at 1920* res I expect that it'll chew up and spit out Skyrim as it comes out of the box, and will still do alright with good graphical mods.
I will *not* be upgrading my PC for this game, or any other this year. I don't feel that I'll need to.
PC is superior to consoles. That's the simpliest truth. It can handle MUCH more today than 5 years ago. So why limit PCs? The game could look A LOT better if it was given more lighting features from DX10 and 11 especially. If the game looks A LOT better, then it would also get much more positive comments and better reputation and show off more in marketing. People like to see pretty things.
I've read comments almost everywhere on the Internet, on forums, articles, YouTube comments, how Skyrim look a bit outdated already. It looks OK. But if you compare it to how other games look, it fails. I'm not saying Skyrim looks bad on itself, but compare it with other new games, it does look kind of bad (SOMETIMES, not always). So why not take advantage of the PCs power and allow for better graphics. Allow for more stunning visuals that will amaze us.
Battlefield 3 follows this. They say "Give power to the PCs". It's a fact that PCs are more powerful, and when the power is present (PC) and when the tools (DX) is present, why not use it? Much better marketing.
The game itself wouldn't be better than the console version. It's still the very same game. But PCs are better than consoles in terms of what it can handle. So it's not actually the game, it's the platform. Therefore I find it kind of silly to force them to be "equal", when they in reality aren't.