NO!
At least from what I have found.
Here is my essay on the subject, feel free to discuss on the topic. I am looking for ideas. Note that this essay is not directed against anybody here, it has surfaced at a different location not connected to The Third Age forums or EA's The Battle for Middle-earth series. And you should be able to tell it reflects my more serious side, given that I tend towards using eloquent and then sometimes blunt language. (A quirk that is not useful at my job.)
ESSAY
Quotes from Letter 43
This is a fallen world, the dislocation of sex-instinct is one of the chief symptoms of the Fall. The world has been 'going to the bad' all down the ages.
Tolkien acknowledges to his son, that pornography is part of a "fallen world". In Middle-earth the people of Rohan are not under the shadow, they live in the broken world, but they are part of the Free Peoples.
Letter 43 continued.
The devil is endlessly ingenious, and sex is his favourite subject. He. is as good every bit at catching you through generous romantic or tender motives, or through baser or more animal ones.
This view of Tolkien is possibly why he refrained from including sex in his stories and worlds. He had a motive to not write about it, MCME should not make references to it.
Tolkien on love in the epics that he based his stories on. Letter 43 continued.
(Tradition) idealises 'love' - and as far as it goes can be very good, since it takes in far more than physical pleasure, and enjoins if not purity, at least fidelity, and so self-denial, 'service', courtesy, honour, and courage.
Quote from Letter 244, Carpenter on marriage in The Lord of the Rings
This tale does not deal with a period of 'Courtly Love' and its pretences; but with a culture more primitive (sc. less corrupt) and nobler.
Look at the love-stories of Arwen and Aragorn, Luthien and Beren, Eowyn and Faramir, they are almost a model of perfect engagement and then marriage. However, in The Fall of Arthur, there is the love-story of Guinevere and Arthur, a 'love-quadrilateral', but it ends in disaster. The Legend of Sigurd and Gudrun is also another example of how disastrous for mortals, love can be if it is misused. Lust is evil. The good examples of love, who are all part of the Free Peoples, have engagement without lust. There engagement was something beautiful, without rigmarole it's Christian (Tolkien's view of the religion) and pure.
Don't let Tolkien tell you how to live your life, however his intentions are clear on the subject of whether or not there should be pornography or references to pornography in Middle-earth.