Neither would I. I would use Middle Earth Roleplaying or Rolemaster from Iron Crown, considering they had the license to make the game from the Tolkien Estate.I would point out that, by my recollection, MERP does have the Rolemaster equivalent of +n weapons and PCs can even start with them.
That's part of the beauty of the much over-maligned +n items in D&D and PF. They can be entirely subtle and yet have an impact - they make great models, along with other items that add skill bonuses but otherwise act in an unflashy manner, for natural elven magic as understood in Middle Earth. With that in mind, it's really hard to declare that ME is low magic or just how prevalent subtle magic is. Gandalf, Aragorn, Boromir - they all could have been loaded up with a lot of subtle stuff and we would never have known about it.
And it most certainly wasn't just elves making magic stuff. Clearly the dwarves did, even to the point of the Erebor dwarves making magical toys that ended up in the hands of dozens of hobbit children. Again, the difference is in the subtlety. No winged boots, wands of fireball, apparatuses of the crab. Just cool, flavorful, or subtle stuff.
Both MERP and Rolemaster use the +n system, although the n doesn't necessarily come from magic. It can come from craftsmanship or the material the item is made from. The sword Inigo Montoya carried in The Princess Bride would be such a weapon, +5 but from the skill used to make it, not magic added to it.
