What, like outdoors? I assume they are for the soldiers, since the Legion is headquartered there. I never really noticed, especially since I'm not a thief, but I guess I'll keep an eye open from now on.
They seem to form a trail between the shops and the bards' college. I have not seen a quest yet where they had some sort of meaning. I take them as part of the "decoration" until I know better.
There is a skeleton in the water basin just under the Dragonreach of Whiterun. It is as mysterious as those potions in Solitude.