User blog comment:Pelinal Whitestrake/About Aka, Lorkhan and broken Windows/@comment-11345660-20140209010228/@comment-11345660-20140211005444

Ah, but you are kind of forgetting what I just said. Names. That's all they are. Akatosh did exist, just not known as Akatosh, but Auri-El, in elven terms, and in the nordic religion, Akatosh is as he was known now, with Alduin as a seperate entity. The main deal breaker had to do with Lorkhan. Akatosh was very well established at the time of the Dragon Cult. If he wasn't, why would Alduin claim himself as first born of Akatosh if Akatosh didn't even exist at the time? That seems rather odd to me.

The fact that the dragonborn can absorb souls doesn't prove jack. I don't even know how that has to do with anything. He just absorbs souls, I didn't know it proved the existence of the Time shards or whatever it is.

There may be proof out there for your theory, but you really have nothing to work with I can use.