Forgive me if I'm wrong, but is this from the Elder Scrolls perspective? I compared it to a part in the game, feel free to ignore if I'm wrong.
It really is how the Hero would percieve it; coming out of the rank sewers, finally free, seeing all that open space, and then the Imperial City, haloed by the morning sun, the White-Gold Tower rising into the heavens. It would of really instilled hope. Hope of a new day, a new dawn. I kind of wihs this is what you'd come out to actually in game.. It would of been amazing. If they ever revamp Oblivion, I want this.
All that said, it's an absolutley stunning piece of art, and captured my attention immediatley, particularly the sunrise(set?) casting over the city, in contrast with the dark foreground the persona (A man, I think?) is standing on. It almost appears that he can't enter, that he must remain in the darkness. There are so many ideas going around my head it's crazy! Sorry, I'm rambling.
Amazing piece. Seriously. I'd happily hang this on my wall.