Orcs creation theory

[Flame of Anor]

Yes Estelyn Telcontar, it does say:

For the Children of Ilúvatar were conceived by him alone; and they came with the third theme.

But the "Children of Ilúvatar" are Man and Elves only because they were created only by Eru. The Dwarves were a bad example i admit it, however if we look back at the creation of ents, specifically in The Silmarillion, we will recall that Yavanna sang about them in the Music of Ainur and latter Eru brought them into being. (i cant find the exact quote im sorry)

I am in no way saying that Morgoth created Orcs on his own, i just think that he thought them up, like Yavanna, and then Eru brought them to life, but Morgoth being the arrogant punk he is just thought he had done it himself. And Eru made orcs not to be cruel but for the reason Boromir88 states:

Also to add, even though this doesn't really answer whether Morgoth created, or perverted, his Orcs, it does point out that their acceptance (by Eru) for existing: