I may be wrong (I haven't read Tolkien in a long time, despite being a big LOTR geek), but I don't think that Eru is the one who directly sunk Numenor, I though the Valar did it. I must read Silmarillion again (I already know the LOTR triology by heart), it's practically the history and founding of Ada. There should be a LOTR discussion thread.
Suck.