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...