Skinbark is amazing. Going down the line:

His cost is 3, I'd expect that to be 4 for his stats

Willpower 0, he's tactics, so normal

Attack 4, great for his cost

Defense 2, decent

Hit points 3, also decent

Can't have restricteds and enters play exhausted, he's an ent, so normal

While he attacks alone against an orc the enemy doesn't count it's defense? EPIC. Free four damage on an orc? Suits me. It kills most of them.

Even better: MotK. Throw Dúnedain Mark on him and all orcs will want to stay in their caves. But ents can break stone...