I bet this is a remnant of some radiant quest plans. It seems like Skyrim had a much larger scope at one point and they probably did things like this so they could swap out people's names if necessary. Perhaps there was meant to be a competitor to Eorlund at some point. Who knows what they had to scrap in order to meet 11-11-11. There's a bunch of lines in the CK about Erikur becoming jarl of Solitude, and even lines of Ulfric saying he'll gather his belongings and give up his hold.
I gotta agree though, it sounds somewhat odd to hear the same exact pronunciation.
That sounds like a good explanation. I was sitting here scratching my head as to why they wouldn't just re-record the whole sentence. I was like "wtf does a word recording cost significantly less than a full sentence recording or something??"
Can I go slightly off-topic and ask you what your theory is on this pile of bones in Dawnguard? Check it, on the bottom left: http://img.photobucket.com/albums/v174/mr.people/dembonez.png
These fascinate the HELL outta me because they're such poor-quality and stick out like a sore-thumb. Likewise, on the right we can see the skull resource they'd already made and could've stuck in the ground instead, but for some reason chose not to. Instead they went out of their way to make a new, low-quality resource.
Logical fallacies fascinate me, dunno why.

I think it's that I'm convinced there MUST be a good explanation behind it that I'm just not seeing, so I end up spending ages trying to figure out. Your explanation for the Eorlund Grey-mane line? Gonna save me a sleepless night.
