User blog comment:Pelinal Whitestrake/About Aka, Lorkhan and broken Windows/@comment-11345660-20140209010228/@comment-13446185-20140210205806

The fact that Alduin and Akatosh are definitely seperate gods kind of proves that the gods are seperate entities.

''these primitive people actually worshipped the divines as we know them, just in the form of these totem animals. They deified the hawk, wolf, snake, moth, owl, whale, bear, fox, and the dragon.''

-The Dragon War

You meet Tsun in Sovngarde, (who is the whale totem; Nordic aspect of Zenithar) Zenithar is a Divine bound to Mundus and unable to travel to Aetherius (where Sovngarde is). This also proves that these entities are seperate.