Since we both agree that we both speak English .... there can be different meanings to the same term. DEDICATED TO (the phrase used by JRRT in his Waldman letter) can be intrepreted different ways.
One way would be that Tolkien is honoring England by dedicating his mythology to it in the same way that one would dedicate a book to honor someone. It seems - and correct me if I am wrong - that is the way you are intrepreting this phrase.
DEDICATED TO - can also mean that a certain work has been set aside for a specific purpose.
I could use this phrase... "I am going to write a book dedicated to the early years of the work of Mozart." Clearly I am not saying I am honoring Mozart but am saying that I am writing about his early years of work.
I think that one can read the statement of Tolkien and come to the exact same conclusion that Carpenter did in the Authorized Biography TOLKIEN.
It is ironic that we are disputing the meaning of words attributed to JRRT - a man who worked on the OED defining a few of his own.
