Board Thread:Lore Discussion/@comment-16047389-20140618152829/@comment-13446185-20140619204103

Arkay was never a mortal, that was just a legend created for who knows what reason (it's probably just archaic lore seeing as it comes from a Daggerfall book). The god itself is actually just a hybrid idea of the Almeri god Xares and the Nordic god Orkey; just like many gods in the Divines Pantheon.

As for the Tribunal, they are gods. Especially their oversoul, ALMSIVI. Dagoth Ur could very well be considered more of a god than the Tribunal was.

Other mortals who became gods, or god-like, would be Wulfharth who was worshiped after his defeat at Red Mountain as the Ysmir. Reman is also said to have become a god, which is plausible given the strange circumstances of his birth. I guess you could say Alessia sort of became god-like as she made some strange appearances after her death, speaking to Marukh and King Hrol.