Too bad
Helpless is useless if the opponent is running any ringbearer other than Frodo, so most of the time.
I've built a couple decks on this. My current one uses,
Attea, Wraith on Wings to add burdens. I use, a whole bunch of cheap
orcs along with
streaming to the field to get inititive. Site 9 is
slag mounds to further help the corruption cause or feed enquea with ring of ranquor.
Having a whole bunch of orcs all s6 or more makes it hard for Sam to do his thing more than once. Also, if Sam comes in, even only briefly he will often be the sixth man, so if you have enquea ready, you can make them pay for pulling the burdens.
I tried
not easily destroyed in my other deck, but wasn't real happy with the results. Sort of have to try to hard to make it work. It might be best to have it in the deck in case you run into an
ent horde or something, but don't plan the deck around it.
Burden decks can be hard though because so many decks are very good at pulling burdens.