I agree that the
Beorn character was one of the most interesting. Super cool as well as at least halfway unique. Anyways, yes, it is achingly possible that the Beorn types are related to the type that you were talking about. But then, with the way that this
Tolkien person writes about things with magical type abilities, it would seem that pretty much anything could tap into crazy magical type abilities. Also, these guys got to talk to the
Radagast character, so, since he was way more interested in
animals than people and the Beorn types were the only humans that he was recorded messing with, they most probably got way more of an opportunity to learn about magical type things.
I don't remember ever coming up with a crazy theory on where the
Beorning types came from. Maybe because there was a superly definitive answer elsewhere that some smarter type person will most probably show up with to tell you about later.

What I do remember coming up with was two theories on where the nasssty hobbitses came from.
The first one --->
elves --->
Orcs --->
Goblins ---> Hobgoblins ---> nasssty hobbitses (meaning that they have their crazy ability to not get corrupted by things as easily as others because they were able to shrug off the
evil that got the elves in the first place).
The second one ---> Merely that they came from the Beorning types, since they lived in the southern part of that Vale of
Anduin area, with the evidence that the superly cool
Gollum hero transformed in a bit of an animalic way, which is a type of thing that the Beorning types are capable of. That
One Ring thing enhances abilities that come with the person, which is why it messed with Gollum's body in that way.
Hm. Those last two bits were off topic. sorry about that. Was on a ramble.
