Downfall of Númenor -> Culpable are the Valar?

Oh but they do envy the gift Iluvatar gave to men Legolas, Tolkien himself says so at the end of the first chapter of the Quenta when he states (apologies if the translation is not correct, but my SILM is in spanish ) "One and the same is the gift of freedom from Ilúvatar to men: that they dont linger in the world, different from elves, who are attached to it as long as it exists, and cannot die other than by murder or by sorrow (and they are condemned to this two deaths apparently) and their spirits gather in the halls of mandos after they pass away, age doesnt weak them in any way, unless someone gets tired of ten thousand centuries and that way the love for all the things that are in this world grows deeper in their hearts and thus the burden of the eras grows heavier for them, but men really depart from this world and where do they go, the elves do not know. such is the gift from iluvatar to men, a gift that even the powers will envy with the time. Long ago it was revealed to the Valar that the men would play an important part in the second song among the children of iluvatar at the end of the days, but what will happen to the elves in the days after the world, Iluvatar has not revealed, and Melkor has not discovered yet.".... so the Ainur, who are often referred as the "powers" of Arda will envy the gift from iluvatar to men in time.