I refuse to get that involved in any game's "deitical" stuff (yeah, I know it's not a word, I just made it up....) Since I actually only had one toon that was "dragonborn" - and since I long ago deleted her AND her savegame folder, I don't really care who thinks what about the souls of the rest of them.... if pixelated pretend people prancing through a game world even have souls - which I doubt.
There's a serious limit to my willingness to RP these days. That sort of depth is where I quit.
Oh gee, we have another one of thse types people again. Meh.
/facepalm. Yeah, the NPC's have souls. Kill Kodlak or Ullfric and you see them in Sovngarde. But hey, it's just game mechanics. Just play, hack and slash, delete and play Call of Duty.