[Tuefenhandel]

I have to go with LOTR. In homage to Spike TV's "Deadliest Warrior" I broke it down when trying to make an honest assessment.

Story - Lord of the Rings. Tolkien created an entire new universe. LOTR is fantasy whereas POTC is fiction.

Characters:
Heroine - giving the check mark to Keira Knightly over Liv Tyler. Anyone who wants to dispute this score can meet me in the alley behind the Rowdy Rooster for a parlimentary debate.
Hero - Frodo wins out over Will Turner. But, as a consolation, Will does get the girl. Frodo is the ultimate underdog, and I always root for the underdog. Besides, Will Turner is Legolas (not the other way around).
Arch Villain - Sauron IS evil. Davy Jones, not so much.

Background - LOTR was written by Tolkien as a way to inspire hope in the darkest days of WWII for the English. Haven't noticed how the West triumphs? Saving the shire, where all is peaceful and happy is the allegorical equal of saving England from the ****'s.
POTC was a ride at Disneyworld that evolved into some very good (but, slightly inferior to LOTR) movies. I scored this category LOTR.

Scope - Tolkien invented races, and languages to complete the myth of his story (he was a language professor at Oxford). Before Tolkien things were elfish, after him its elven (elfs vs. elves was also his). The movie does the books justice. Whereas we have very little to compare POTC to as far as background.

Cultural Significance - POTC is doing a lot to perpetuate the pirate mystique. And, the game is wicked awesome. But, "Frodo Lives" was iconographic in the 70's, and let's face it - you just can't get any cooler than a shout out from a Led Zepplin song ('from the depths of Mordor'). Scoring this one for LOTR.

Special effects / make up - that's a draw.

The all important best battle scene category - pitting the 'duel in a vortex of the Pearl vs. the Flying Dutchman' against the Battle of Pelennor Fields. I have to go with LOTR again as Eowyn's triumph and Theoden's death make it much more memorable.

Checking with the judges, it looks like a 6-0-1 sweep.