I actually do not think the Elder Scrolls games combat is the same as the Witcher games.
They are both hack and slash kinds of games... but up two different branches on that "hack and slash" tree.
In my mind you play both of them compleatly differently.
For one, your not going to see your character in the Elder Scolls game zip back and forth between enemies like you can see in Witcher at times... or instantly turn around and attack someone behind your character. The Witcher games seems to me like they do to some extent auto-lock you to opponents in the game, so when you press to attack your character will go for that enemy no matter where it was. Where as in Elder Scrolls you mostly have to aim all of your attacks in the right direction to even have a chance to hit the opponent... You also have to move your self close enough to hit in the first place, where as it seems like the game can do that to some extent for you in the Witcher games.
Also, from what I can see, and from what I remember about playing Witcher 1 all those years ago, once you start an attack in the Witcher games your sort of... stuck... either stationary, or in the direction your character moves when attacking... Where as in the Elder Scrolls games when you swing your weapon your still fully able to move in any direction you want to basically. I think the same goes for magic and other such things to as well.
In many ways, to me, Elder Scrolls games seem much more PC friendly, where as the Witcher games seems more console friendly, when it comes to combat atleast.