I'm a big LOTR nerd, but I fail to see much in the way of similarity between the Dwemer and the Naugrim. The Dwemer are not short, they look nothing alike, their culture is based more on the Sumerians and the Babylonians, not Nordic Dwarves from the Elder Eddas. The story behind them is completely different. The Dwemer seem to me to be far more original than most Dwarven incarnations in other books and games, which many times are just Naugrim straight out of Tolkien. Kudos to TES for at least using some imagination.