As to Eru and judgement, I don't know. There's certainly no hell mentioned, to which I say, Yay! I never liked the idea of hell. Unless you count the outer darkness, but I think & hope that's just Morgoth out there. So, haunting favorite spots in Middle Earth serves as the closest thing, and it's a sad result of an individual's state of mind rather than imposed. Good.
I thought of judgement because here is a badly damaged Smeagol-spirit, finally meeting his creator. Smeagol is probably free of the lure of the ring because it's gone but likely mad as a hatter from its destruction while they were in full communion.
This reminds me of Beregond appearing before the King Elessar to receive judgement on his actions, only I'm much less certain it'll all end with a smile. And I expect Eru to ask self, 'What would Gandalf do?' --just kidding. I don't think Manwe or Sam would be up to this situation, but I think Eru, Gandalf or Frodo would handle what's left of Smeagol the same way, try to put him back together. Perhaps Eru would say, (deep voice) 'Smeagol, I AM your grandmother! If you only knew the power of the light side ... '
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