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More life an awesome number! Someone could conceivably use this quest to create a 100% merchant / thief character that'll go to these dungeons first and only do thieve's guild stuff. This would be an easy get rich quick scheme.
Nordic Crypts seem to yield the most gems. A word to the wise: check ALL the urns.
It is a bit ridiculous but money is easy to come by anyway so it doesn't throw the balance off too much. Plus, it's a great bonus for people who go through the trouble of finding the massive shopping list of gems flung all over the game.
The thief senario makes sense. But I have an AWFUL habit of taking anything shiny so I end up with tons of pointless gems I am too lazy to sell later on. Oh well...