Eomer is a wild card. He could be a very bold wolf masquerading as special villager or he could really be one. If he is a special villager then he would be either our seer or one of the sheriffs.
However I really question his boldness in proclaiming his knowledge on who the two innocents are. Would a special character risk everything so soon by proclaiming privilege information, especially when there are so many suspects about? I should think that any special character would try to drop subtle hints whilst laying as inconspicous as possible until the time comes to reveal himself and to quote a famous seer loosely, "carry out the crusade with impunity"