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Orcs being a mutilated form of Elves given, they do possess the Flame Imperishable, meaning that they must experience some sort of afterlife. Whether they would go to Mandos or not is debatable. One of the strongest criticisms of Tolkien is the clear distinction between good and evil, and the inability of the orcs to repent. Born evil, would they be destined to punishment simply for existing? A merciful Eru would surely simply destroy them, though we are now venturing into personal opinion.
As for the Eagles, Mearas, etc, they are inhabited by Maiar and would simply return to Valinor if the Hroa were killed.
One of the things that appeals to me a lot in LotR is the mystery surrounding the afterlife. However much we debate, that's not going to be solved.
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