Good and evil have not changed since yesteryear, nor are they one thing among Elves and another among Men. Those words, spoken by Aragorn, are part of Tolkiens' philosophy. They are, of course, wrong.
Elves are immortal, have little neeed of food and drink, and less of sleep. They are mostly unconcerned about sex -as immortals their urge to reproduce is less urgent. They do not suffer from diseases, heal from wounds quickly and cleanly, always fully. They don't need wealth or any kind of economy. They barely have government.
Men are mortal, they must eat drink and sleep. They need children to replace them, the these need to be fed and protected. Thy suffer from disease, and heal slowly, with risk of infection and death. They need safe places to live and to set up an economic infrastructure. To maintain this, they nee government and laws.
In what way, then, can two such cultures share a common view of good and evil? Only when faced with a common enemy which both can identfy as evil.
As far as good and evil remaining unchanged over the years, that is also untrue.. Polygamy, polyandry, slavery, imperialism, the subjugation of women, mass murder of people simply because of the families they were born into (whether Jews in Nazi Germany, or aristocrats in Revolutionary France) where all felt, at certain times and places, to be acts of virtue. Societies exist today that regard womens' and LGBTQ+ rights as manifestations of evil.
It is not wrong to point out that things were thought good then that are unacceptable now. It is not wrong to point out that well-known historical figures did things we would now regard as evil or amoral. But it is important to remember that this does not make them evil people: mistaken, ignorant, stupid, even insane if you like, but not evil. Because evil means nothing more than 'a threat to Us', and these people, being dead, are no threat to anyone.