When the Hobbits are with Tom, it is petty clear that the ring does nothing to Tom. He is not tempted by it, he does not become invisible, nothing happens, and he really doesn't care about it. Since Sauron's power has no effect on Tom, then Tom is a superior power and more powerful than the Dark Lord. So it wouldn't be a stretch to say that Tom could be a Vala. He wouldn't be a Maia, because Gandalf and Saruman are said to be Maiar several times in the books, and they are tempted by the ring. So Tom is obviously more powerful than a Maia. The only thing more powerful than a Maia is a Vala.
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When Elendil fell, Isildur departed to take up the high kingship of his father, and committed the rule of the south in like manner to the son of his brother. He did not relinquish his royalty in Gondor, nor intend that the realm of Elendil should be divided forever.
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