The Elven rebirth theory is one of Tolkien's older ideas that got thrown out the window.
In The Peoples of Middle-earth, you can find a couple of essays on Glorfindel where Tolkien talks about Manwe creating another body for Glorfinel.
In Morgoth's Ring, Athrabeth Findrod Ah Andreth, Appendix has a section called "The Converse of Manwe and Eru' and later conception of Elvish reincarnation. It goes into some detail about how Eru gives Manwe the right to recreate hroar for unhoused fear.
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