Middle Earth does not have a single tree of common descent, but multiple acts of special creation, each of which then speciates further.
Souls are directly created by Eru for all sentient races (elves, men, dwarves, ents) and sent directly from outside creation.
The big question for this one is: how was the content here not published as part of _The History of Middle Earth_?
I thought Christopher Tolkien had published every grocery list his father wrote. Where did this stuff come from?
(I kid, but only slightly.)