I only want to add that in the Glorfindel essay Tolkien came to the conclusion that a transfer to middle-earth after the downfall of Numenor would make Glorfindel a case much to special. That implies for me that after the Akalabeth the Elves could not return at all. The journey to the west was a on-way ticket for them - equally if the used the ship on the Strait Way or Qalvanda, the Road of Death.
My impression was that most of the Elves in Mandos desired a reincarnation. Only a small minority did refuse the life in a body. As one reason for such a refusal was named a second death, so that only very few Elves were reincarnated after a second death, which in it self happen seldom, since most reincarnated Elves staid in Valinor.
The reason for this was in part the fact that not many Elves were reincarnated immediately or early after their death. Most of them especially the well know Noldor-princes would have to wait at least until the rebellion was over. Thus when they were reincarnated most of their relatives were back in Valinor or upon Tol Eressea so that their would not be a good reason to make the perilous journey to Middle-Earth.
Respectfully
Findegil
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