The Valar did not pass judgment upon Numenor as they were explicitly forbade from harming the Children. When the Great Armament landed on Aman, the Elder King laid down his right to call upon Eru to pass judgment on something utterly unprecedented. Prior to this, Manwe sent omens to warn the King’s Men of the Doom they would face if they continued upon the path of hubris.
Everything stems from Eru and it was Him that sunk Numenor as punishment. To morally debate the matter is effectively the same folly as Melkor sowing discord into the Music of the Ainur.