Tolkien’s opinions changed over the years. The names and natures of characters, how they acted, their motivations, the outcomes of those actions. Some people argue that what should be accepted is determined by what Tolkien wrote last. Some of us, I among them, argue for
what fits best in the legendarium as a whole. Most everyone agrees that “canon” is what Tolkien himself published during his lifetime; but even then, there are differences based upon what was published (e.g., changes in
Bilbo’s interactions with
Gollum concerning
the Ring in
The Hobbit). There are a number of well-known problems: the genealogy of
Gil-galad, the backstory of
Galadriel, and the origins of
Celeborn are good examples.
The “Second Prophecy of
Mandos” that concerns the fate of Túrin and
Melkor is one of the
non-canonical issues (i.e., not published by Tolkien during his lifetime). Whether or not to include and use it depends upon how you want to frame the legendarium. Accepting it on face value is not a cut-and-dried point.