No, Greg, but a whole bunch of people did, including the authors. And there are statements within the Bible claiming that it is God's word, just as there are in the Koran. There is no statement within Tolkien's books that makes such a claim.

Whether "God" herself has ever said anything about it is a matter of opinion and anecdote...therefore unverifiable. I like to think she is modest enough not to make such claims. ;-D