Really.
An anecdote is not a good argument. Certainly, there are ways to succeed on master. But it's not really fun, just a lot of tedium.
This just isn't true, if you have the right build master can be very fun, i'm finding that often with the harder fights it's down to they can kill me in two hits, and I can kill them in three.
That's much better than what you could do in the previous games, and keeps the fighting fairly exciting. And this is only certain fights..lots of stuff is still just stupidly easy, you still one shot plenty of bandits and stuff, you just have to really pull out all the stops with the boss guys.
I have to say this is the first ES game where i've felt like I had to use tactics on higher difficulty, and it REALLY adds to the experience in a big way.