Board Thread:Lore Discussion/@comment-18016240-20131125000510/@comment-121511-20150418163830

ShinMorita wrote: 24.185.108.132 wrote: Talos can't be reincarnated because Talos did not simply die, he mantled Lorkhan and ascended to Godhood. Further, because of CHIM, his identity and sense of self are permanently secured. It's also important to note that Talos was not one man, he was three: Hjalti Early-Beard, a Breto-Nord, Ysmir Wulfharth, an Atmoran, and Zurin Arctus, whose racial origin is unknown but is speculated to either be Imperial or Tsaesci.

It is entirely possible that the Last Dragonborn is a Shezarrine, an avatar of Lorkhan, an he is most certainly connected to Aka by virtue of being a Dragon. For all we know, Talos might not even have ascended to godhood.

"Tiber Septim conquered all of Tamriel and began the Third Era, as well the Third Empire, renowned to be the Septim Dynasty. Prior to his death he is believed to have ascended to godhood as the God of Man and War. Less prominent sects, such as the Talos Cult, were inspired by his apotheosis. "

It specificly says "he is believed to have ascended to godhood", wether or not he did become a god is unknown.

It's confirmed both in in-game sources and out-of-game sources that Talos ascended: that he is a God isn't a matter of debate so much as commonly accepted and intended fact.