User blog comment:Imperial-Dovahkiin/A few facts on TheElderScrolls: Online./@comment-8209010-20130425012821/@comment-3217145-20130425105312

That's because they're the same armor. It's all Steel, they're just showing how the same type of armor has different racial styles. But I'd say no, they're definitely not the same. If I was looking for some armor, I wouldn't touch the Nord version there, because of the furs and belts and horns and general "barbarian" vibe to it. Would totally go for the swooshy elven stuff, though. I think it's a great feature if it actually applies to several material sets.