Queer readings of The Lord of the Rings are not accidents
It was a conscious choice on the part of “Frodo” and “Sam” to include the many moments when they express love for each other, and it reads much in the same way people from the past delicately referred to their same-sex relationships: wanting to acknowledge their truth while obeying the conventions of the time.
https://www.polygon.com/lord-of-the-rings/22550950/sam-frodo-queer-romance-lord-of-the-rings-tolkien-quotes