the begining of the letter adheres to the standard Japanese practice of small chat about the weather and current events that indicate good manners.
the end of the letter he addresses Ueshiba's religion.
this to me would almost be a requirement to separate himself from Omoto given the time period and to whom the letter was written.
from wiki:
"Asano Wasaburō, a teacher at Naval War College (海軍大学校 Kaigun Daigakkō), attracted various intellectuals and high-ranking military officials to the movement in 1916. By 1920 the group had their own newspaper, the Taishō nichinichi shinbun, and started to expand overseas. A great amount of its popularity derived from a method of inducing spirit possession called chinkon kishin, which was most widely practiced from 1919 to 1921. Following a police crackdown, Onisaburō banned chinkon kishin in 1923.
The first "Omoto incident" (Ōmoto jiken), in 1921, was a government intervention. This was followed in 1935 by the "Second Ōmoto Incident", which left its headquarters destroyed and its leaders in captivity. The promotion of kokutai and the Imperial Way resulted in the sect being condemned for worshipping figures other than Amaterasu, which detracted from the figure of the emperor"
Omoto was very much like a personality cult with Onisaburo as the cult leader. it would seem obvious to me since the entire nation was gearing up for WWII with nationalistic pride and a devotion to the emperor that this religion would be in a direct conflict of interest with the government and the military that Tomiki belonged to.
i also found it interesting that he used the term Tode-Jutsu. this is old Okinawan which directly implies Chinese origins. the acknowledgement of karate in the letter seemed to be a negative one.
Given the time frame the entire letter has an under tone of the military nationalism.
"there is a great deal there that contradicts the warrior’s “battle to the death without surrender” attitude."
it reads to me as a subtle nudge to the Admiral to have second thoughts about using karate and judo to promote the military agenda and move towards Aikido as the preferred method. there may even be a hint of self promotion in the letter in hopes that Tomiki would be appointed as the new Director of education for Judo/ Aikido.
all that aside i can understand and agree with Tomiki's evaluation even though i am not a Judo practitioner.