User blog comment:BrooklynGuido42/Where do non nords go after death?/@comment-5271983-20120710163834/@comment-1726879-20120710201444

You forgot to mention the servants of Nocturnal, who if you've completed the Thieves guild questline, you will know the place of rest.

As for everyone else, we honestly don't know, we've never been there and asked. Perhaps we shall find out in the future.