Ну, его аргуметация не идет дальше личного воспрятия и совпадения кое-каких словоформ:
«I grew up reading the traditional Scandinavian fairy tales, where the Pagan gods are presented as "evil" creatures, as "trolls" and "goblins", and we all know how the inquisition turned Freyr (Cernunnos/Dionysus/Bacchus et cetera) into "Satan". Tolkien was no better. He had turned Odinn into Sauron and my Pagan forefathers into the fighting Uruk-Hai. To me the "dark forces" attacking Gondor were like the Vikings attacking Charlemagne's Christian France, the "dark forces" attacking Rohan were like the Vikings attacking the Christian England<…>
However, he had not only used the Vikings and the Norse language to create the orcs and their language. The word "Orc" is actually the name of a tribe that in the ancient times lived in Scotland, on the Orkney Islands (also known as Orcadia). "Orc" is a Gaelic word that to my knowledge translates as "boar"<…>
Now, it is no surprise that a Catholic Englishman like Tolkien used, amongst others, "mad, red-haired, claymore-wielding Scottish barbarians" and "furious, church-burning Scandinavian berserkers" as models for some of the bad guys, and because he did I felt more drawn to these bad guys than to the good guys» [из книги Burzum Story].