He changed his mind towards the end, but then changed the changing of his mind, and changed the change of the etc etc ad infinitum. The fact is when the LoTRs was written he did believe orcs were twisted elves. But it was not clearly stated, it is merely said thats what the elves believe.
Quote:
Manwë created Elf and Man
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What the? Manwe could create Elven bodies, but only if there was a spirit to inhabet them. He could not creat the mind of an Elf. And he never made a Man as far as i know. Eru made Men and Elves. He also gave souls to the dwarves, as yet again Aule could only make the bodies.