It is har for me to compare orcs with some kind of men. I think Tolkien ment the orcs to be some kind of ancient relatives to men, for instance the Homo Neanderthalis, because of their primitive way of life. The Homo Neanderthalis, as the orcs had a very little developed language, and finally they were defeated by the Homo Sapiens and perished.
As for the Eorlingas i would presume they are the Celts before they wandered out of the Iberian peninsula(Spain an Portugal). Because the Celts performed human sacrifice, an were not kind at all to war prisoners they yet not fit fully in as the Eorlingas. I think the Eorlingas were some sort of blend between the Celts, Vikings and the Franks, mostly because the franks lived in allmost the same area with the same conditions.
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'In this bloody dawn I will wash my sword, to call the spirit of vengeance, to deny my wisdom for anger, to break the scream of the silent foe and to be the Son of Doom.'
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