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Keep in mind that dark elves get two racials to help with magicka and bonus fire damage. If going to spec fire damage I would use a darkelf. Bretons will indeed have more magicka by a margin, but I'd rather have that extra damage so I don't have to use that one last skill I'd have to use with extra magicka. If you aren't specing fire damage however, breton seems like a more logical choice.
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