I agree with my esteemed colleagues below on their readings of who did the
carvings and who the skeleton is (and yes, Tolkien probably forgot that there
were two other Elves present, but maybe the Man in their blood could make them
a bit queasy!).
What I wanted to add is how much this scene is an ironic mirror inverse of the
Moria sequence in Fellowship. There the carved door allowed entry into
the Mines of Moria, and there Gimli was the one fearless soul! Of
course he was overestimating the chances of Balin and Co., but he was the one
who urged them on, and though he wasn't leading the fellowship, he was
nonetheless the one to plunge fearlessly into the tunnel.
Here, however, we have reached another carved tunnel entrance that even the
hardy Dwarf fears to enter. Legolas and Aragorn are the ones urging them
on now. I believe Tolkien wanted to shift to Gimli's p.o.v. to show how
much the tables have turned. Also, Tolkien likes to adopt the outsider's
perspective whenever possible (except for the times he must stick to
Aragoron). The Dwarf is the most alien one there (since Tolkien never,
that I can recall, uses the p.o.v. of Legolas or the other Elves, the immortals
are simply *too* alien!), so its natural to see through his eyes.
In all, this is a kind of anti-Moria in that here we have a journey in the dark
that, unlike the first which resulted in the loss of a valued leader, they now
have a journey that succeeds and results in
victory.
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"All wizards should have a hobbit or two in their care..."
