Just found this:
"From GStaff (Administrator on Bethsoft forums).
When you hit 100, you can make the skill Legendary. This is denoted on the menu by an Imperial logo (see screenshot
). When you've done this, the skill is reset to 15 and you are allowed to redistribute your perks to whatever skill you want*. This allows you to try out perks you wouldn't have been able to before with levels essentially capping at 81. And since you can make skills Legendary multiple times over, you can continue to level up in the game to your heart's content.
*Note that you'll still need to attain the acquired Skill level for specific perks. For instance, if you made One-Handed legendary, you wouldn't be able to reattain the Bladesman perk until you reached level 30."
Still very exciting and kind of kills my theory but good to have a solid response !
I took a stroll, and spied a maid,
but Matron's duty stayed my blade.
So busy now, I miss the thrill,
if only I had time to kill.