"The ESRB has concluded that the game deserves a rating of Mature because: 1) partial nudity in the PC version of the game can be created by modders; and 2) the game contains excessive blood and gore that go beyond a Teen rating."
Although Bethesda Softworks does not wish to change their content to keep the rating of the game "Teen", they have no intention to try to fight the change of the rating to "Mature". Now what gets me is why when Bethesda showed the ESRB the content in the first place, that it wasn’t slapped with a "Mature" from the get go, not so much for the nude mod, but for the blood and gore, since that wouldn’t have been too hard to look past, "but then again, I’m a reader." ( Bill Hicks).
"We value the role of the ESRB and believe the rating agency plays a valuable role in regulating our industry. As always, we will continue work in good faith to comply fully with the ESRB’s standards and policies."
The good thing about this is that Bethesda is willing to stay with the ESRB’s ruling for the greater good of the game and the fans that the "Elder Scrolls" series has gathered over the years. I also think Bethesda probably saved themselves a lot of time and money by following the word of the ESRB. In this world of "Hot Coffee", try not to burn yourself.