[Keneldil the Polka-dot]

From The Two Towers, Gandalf speaking:

Treebeard is Fangorn, the guardian of the forest; he is the oldest of the Ents, the oldest living thing that still walks beneath the Sun upon this Middle-earth.

This point would hinge, I suppose, on how the word "living" applies to Tom. If Treebeard is older than Tom, can Tom be the embodiment of Ea? Can he even be a Maia?

Gandalf also seems to be saying Treebeard is older than himself. Is that possible? Perhaps Olorin entered Ea after Ents were made (per Yavanna's discussion with Manwe)...? In that case Tom could still be a Maia.

I like the idea of Tom=Ea, but this was just bothering me.