I am not. He was fine with adaptations of his work while he was alive but several projects fell through. Even ones where he thought it butchered his concept he didn't want to kill. This implies that Tolkien was fine with adaptations being made. There is no twisting of the facts here to reach that conclusion.
It doesn't matter if he did it for the money and paying a tax bill. What matters is that it was done at all. He came to terms with his work being adapted. The price he set to allow that to happen is irrelevant. He sold off his rights at the same time UA was trying to get a project off the ground with Tolkien. Instead of letting others try UA locked it down.
It is a strawman because you are arguing things I've never made and twisting the facts to support that made up conclusion. I've also said from the start that we can't know what Tolkien would think because he is dead. That still doesn't mean he would be against an adaptation for the reasons outlined by the other poster. I get you feel left out of a discussion but there is no reason to come into this inventing things just out of boredom.