Could really argue both ways with this.
-Lorewise any race could have been the reincarnation of Nerevar so race clearly doesn’t matter for the soul.
-That said Shezzarine is historically portrayed as an uber elf killing man in all known incarnations, so it seems that race does matter to Shor.
-The only reason Lorkhan/Shor supports men over mer is because men are his greatest worshipers and mer are his greatest enemy. Thus it is religion that is the deciding factor NOT race, so there is no reason why an elf that embodies Lorkhan can’t go to the afterlife plane of his aspect.
In my humble opinion:
I would say that any race can go to any afterlife plane. Even a Dunmer can have a Nords heart after all.
