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Orc-spear to my throat, I'd have to "vote" for Tolkien settling on Orcs from Men [with altered timeline] . . .
. . . plus Maiar-orcs, which appear in the Myths Transformed section of Morgoth's Ring, in "Orc texts" 8, 9, and 10 if I recall correctly.
Or as it might appear in a story, Orcs from Men presented as a belief of the Eldar, as in a late note to The Druedain, Unfinished Tales, which would still be a notable shift in my opinion, from the [externally earlier] opinions of the Wise of Eressea.
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