Satanists, lol. Tolkien- who wrote LOTR- was a die-hard Christian, and biblical themes (agree with them are not) are scattered throughout his stories. Tolkien and C.S. Lewis were part of the same writing circle (The Inklings), and both based what they were doing on Christian themes (C.S. Lewis much more blatantly).
Having built a ToO, and placed a Lego Smaug on top, I can tell you the effect is outstanding. This set is big, highly-detailed, and draws upon a literally work that is older than the majority of members of this forum (pre-WW II).
Your two hundred dollars may be better spent adding 39 dollars and buying a Tower Bridge.
Mine has been spent purchasing both. You will never see a Tower of Orthanc produced from TLG again, ever. What you will see, however, is future fans of Lord of the Rings- both the books and the movies- coupled with new-found Lego fans- who stumble upon this extraordinary piece and deem a several thousand investment worthy of what Tolkien's incredible work will mean to them.
Ignorance of what this set represents is holding back many investors.