This round will be easy, for me: two of the strongest contenders are gone, so we're left with just the elite and some average/slightly more than average allies.

AQ Arwen - No need to elaborate on this one I think.

AR Elrond - I agree with Teamjimby: neither of these deserves top 8, I'll go with flexibility.

AS Treebeard - Legolas is a nice ally, but there's no contest for me: 4 cost in tactics vs 4 cost neutral; much less chances of hero clash; Treebeard provides a solid combat boost to every deck and provides action advantage too. Both are mainly solo-2P allies, so the Ranged doesn't really make that much of a difference. Card draw is nice, but Legolas is the last thing you'll play in a Tactics deck, so that's going to help you only if the game is going to last for a good while.

AT Gandalf - Gandalf is much stronger with sneak Attack: 4 attack + 4 direct damage means he's actually better than our dear Skinchanger, and he has an awesome flexibility Beorn lacks, and I could go on listing Gandalf's advantages; it's clear for me gameplay-wise there's no contest.

AQ: Arwen

AR: Gimli

AS: Treebeard

AT: Gandalf

AQ Arwen

AR Elrond

AS Legolas

AT Beorn

Arwen

Gimli

Legolas

Gandalf

RIP Bill the Pony

AQ Arwen

AR Elrond

AS Treebeard

AT Beorn

AQ: Arwen. The hero version will have to be ridiculously powerful if she is ever going to see play over the ally.

AR: Gimli. I'll pay four resources for an ally who will act twice a round for the rest of the game over three resources for an ally who has a quest dependent ability then is gone after one turn (though I do like sneak attacking Elrond).

AS: Treebeard. Ents, plus adds pure power to any deck he's in. Tactics card draw is awesome, but I'll take Treebeard for the sheer number of decks you can throw him into. I'm also rooting for him to win the whole thing.

AT: Beorn. I consider core Gandalf to be a deck building crutch I try to avoid using, while Beorn is a blast to cheat into play and lay the smack down.

AQ - Arwen

AR - Gimli

AS - Treebeard

AT - Gandalf

AQ - Arwen

AR - Gimli

AS - Treebeard

AT - Gandalf

Don't vote the grumpy Bear, vote the grumpy Wizard! Go Gandalf!

Arwen doesn't need cheering...

AQ - Arwen - 'Nuff said.

AR - Elrond - Gimli is super good, but I find Elrond to be a good solution to a lot of problems.

AS - Treebeard - 4 resources from any sphere is far easier to muster than 4 from Tactics. He also has huge stats and readying.

AT - Beorn - I will carry the banner forward for Beorn. When paired with Merry, he is a monster and is a boss-killer. Beats out Gandalf when an enemy is "immune to player card effects" (often the case for bosses) since big G's direct damage can't be used. Granted, Gandalf is probably the better ally overall, but when Beorn hits the table, all feels right with the world.

AQ Arwen

AR Elrond

AS Treebeard

AT Beorn

AQ - The legendary argument between Gimli and Éomer! Even though I love ally Galadriel, I must go with Arwen this time. I always preferred brunettes anyway

AR - Gimli. I just got my copy of Treason and he's worked great in my decks so far.

AS - Treebeard. Again, he's just so good, and playable in any deck.

AT - Gandalf. Same reason as above.

AQ- Arwen

AR- Elrond

AS- Treebeard

AT- Beorn

AQ- Arwen

I prefer the woman that sticks around a bit. Arwen has a very strong repeatable ability)
AR- Gimli

Tough choice, but I'm gonna stick with the guy who sticks around again. He has great stats and built-in readying too. Hard to beat that.
AS- Treebeard
Like Gimli, he's got great stats (only better!) and built-in readying, though it won't happen as often as Gimli. Also, being neutral helps him fit into any deck.

AT- Gandalf

Beorn is expensive and can only be bought with Tactics resources which are usually hard to come by. Gandalf has a powerful ability that is also very flexible and it doesn't feel nearly as lame to pop him in with Sneak Attack for only a phase.

AQ: Galadriel
AR: Elrond
AS: Legolas
AT: Beorn

AQ Arwen
AR Gimli
AS Treebeard
AT Beorn

Note how I prefer allies that aren't always going to leave at the end of one round. Treebeard gets my vote over Legolas since he is easier to slot in to decks, being Neutral.

AQ: Arwen

AR: Gimli

AS: Treebeard

AT: Gandalf (Core)

First he's grey, then he's white - Gandalf cannot even make up his mind about what color to be. People argue about what he will do when he gets into office, about his versatility, but they don't consider that he won't even stick around for his entire term. A year into his time in office, he will suddenly and "mysteriously" disappear. What is he hiding?!

Remember, a vote for Beorn is a vote for Skin-Change! The alternative is unbearable.

AQ - Arwen

AR - Gimli

AS - Treebeard

AT - Gandalf (core)

First he's grey, then he's white - Gandalf cannot even make up his mind about what color to be. People argue about what he will do when he gets into office, about his versatility, but they don't consider that he won't even stick around for his entire term. A year into his time in office, he will suddenly and "mysteriously" disappear. What is he hiding?!

Remember, a vote for Beorn is a vote for Skin-Change! The alternative is unbearable.

What this man is trying to say becomes clear if you substitute the word Gandalf with Beorn.

A Skin-Changer and what kind of change! A grumpy old man, who doesn't really like anybody only trusts maybe the Wizard, Gandalf, who has the trust of every respectable person in ME, changes into a huge Bear sometimes. He is under a spell! What could be worse then a grumpy old bear who wants to kill. And he wants to kill, but only stick around for 1 week into his time in office to then suddenly change and start destroying everything in the office. What is he thinking?!

Vote for Gandalf. The Grey Pilgrim, the White Rider! He has depths of wisdom and knowledge hidden underneath his brows. He will always aid the good cause and sacrifices himself for his friends and the sake of all of Middle-Earth. What could be more sacrificial then giving up your own live? He might not be the most reliable source of power, but power he has and he will be there when the beacons are lit, when everything seems to fall apart, when the world seems to be closing in.. Gandalf will be there!

AQ - Arwen

AR - Gimli

AS - Treebeard

AT - Gandalf (Core)

AQ - Arwen
AR - Gimli
AS - Treebeard
AT - Beorn

AQ - Arwen

AR - Elrond - I'm a little surprised Gimli got this far (perhaps I need to use him more...) but Elrond's abilities when he enters play are too good.

AS - Treebeard

AT - Gandalf (a boring choice, but he's just so good)

AQ: Arwen

AR: Gimli

AS: Treebeard

AT: Gandalf (Core)

AQ: Arwen
AR: Gimli
AS: Treebeard
AT: Beorn, and not Gandalf, because neutral cards do not belong to “any sphere.”

AQ - Arwen - needs no explanation
AR - Gimli - frankly, I'm surprised he made it this far; he's good but not great
AS - Treebeard - I'm voting for this guy to win the whole thing
AT - Beorn - sticks around for longer; killer combo with Merry