Meh, there are no humans in Nirn
There are Bretons... they're a bit like us in many ways. Quite magically inclined, as a species, thought to be distnantly related to elves.
There are Imperials, also a bit like humans in many ways.
There are Argonians, also a bit like humans in many ways. Sure there may be plenty fo ways they're not as well.. but you know, they are a different speccies of sentient creture, so that's to be expected.
There are no humans, just a moderate handful of different species of sentient creatures, all of which bear a varying amount of human-like traits.
One could be pedantic and say the technical definitoon of bestiality, by the letter, involves a human.. so it isnt' possible for htere to be bestiality inthe game.
One could argue the other way and claim that argonians of khajiit having sex with other non-argonian or non-khajiit races is indeed bestiality in some way... but then you'd be being a terribly, terribly racist adn discriminatory person.... unless of course, you also wished to claim that a breton sleeping with an Imperial was ALSO bestiality... in which case folk would look at you strangely.
It might be unusual for an argonian to find themselves sexually attracted to, say, a high-elf... they, as with all races and cultures would have a deeply ingrained cultural and genetic inclination pushingthem towards certain features they would most likely find in helathy breeding individuals of hteir won race... however, where such attractions do occur, I think we are a very long way past trying to claim that it should be discriminated against or even overly distinguished.
I mean, one could go out on a limb and claim that Oblivion was promoting Necrophilia, becuase of certain dialogue options that could be found on a certain npc... but what of it, it's not so much promoting as painting a picture of a world where different people have different fetishes, likes, inclinations and desires from one another... not unlike our own world.
On a more game-centric cultural look; thus far, in the various elder scrolls universe material we have, it seems as though relationships between the "best" races, argonians and Khajiit, and elves, bretons or imperials, is treated much in the same way as interractial relationships were treated some time ago: not a particularly normal affair, and not overtly accepted, but certian they occurred, and were generally not spoken about too much. Very little material exists pointing one way or the other where orcs are concerned, however.
-Harla