"There are multiple items with the same stats and name. For example, when I was crafting my steel armor, I could craft one with shoulder pads, or without shoulder pads. There was no difference in statistics, only how it looked.
Upgrading works like this: You go to a grinding stone, and select the weapon you want to upgrade. If you have the required ingredients, (for example, upgrading a steel weapon requires 1 steel ingot), you can upgrade the weapon, which improves the quality of the weapon (the weapon gets a "tag" after the name, example: "fine" or "superior")."
Well, that's settled it - Skyrim is going to be the best game ever made. This was the one thing left that was still a concern to me - I was really hoping there would be more than one type of each armour tier, and there is.
EDIT: http://www.reddit.com/r/skyrim/comments/ly5r9/i_have_skyrim_and_id_be_happy_to_answer_your/c2wl4mu

