A hallucination and fictional writing wanting to be compared to scientific methodology and work processes and their resulting conclusions - as if Tolkien's fantasy and imagination could be compared to the theories of Einstein or Darwin.
Tolkien's narration of how the world was created, as to be found in the first chapter of
The Silmarillion, "Ainulindale", is a very beautiful and poetic piece of narration arts, and probably the most beautiful text of it's kind that I know of. But it is a fantasy, no scientific theory. It would not make sense to compare it to scienctific theories, since it fails to qualify as a scientific work result from the very beginning on.
Nuff said.