Reposting these from a post I made on another forum. As I understand it, new Orc in v0.21 is +2 base attack per glyph conversion, doesn't scale with level...
Level 10 Human Vanilla vs Level 10 Orc Vanilla, four glyphs converted, all attack buffs picked up:
Human: 50*1.7 = 85
Orc: 58*1.3 = 75
Level 5 Human Vanilla vs Level 5 Orc Vanilla, four glyphs converted, all attack buffs picked up:
Human: 25*1.7 = 42
Orc: 33*1.3 = 42
Level 1 Human Vanilla vs Level 1 Orc Vanilla, four glyphs converted, all attack buffs picked up:
Human: 5*1.7 = 8
Orc: 13*1.3 = 16
And in general, every time you level up, Humans gain 8.5 damage, and Orcs gain 6.5 damage
So...you need to gain an extra level overall with Orc's early damage to make them worthwhile against the boss (and even that won't necessarily make them deal more damage with physical attacks, but there are enough residual benefits from an extra level like more HP, better fireballs, more HP regen, etc, that it's probably worth-it).
Well, that's Vanilla; what about Rogue?
Level 10 Human Rogue vs Level 10 Orc Rogue, four glyphs converted, all attack buffs picked up:
Human: 50*2.2 = 110
Orc: 58*1.8 = 104
Level 7 Human Rogue vs Level 7 Orc Rogue, four glyphs converted, all attack buffs picked up:
Human: 35*2.2 = 77
Orc: 43*1.8 = 77
Level 1 Human Rogue vs Level 1 Orc Rogue, four glyphs converted, all attack buffs picked up:
Human: 5*2.2 = 11
Orc: 13*1.8 = 23
Even with Rogue, unless you get an extra level out of your bonus low-level damage, or don't get to level 8, Human will be better. (Now, if you do get an extra level, then unquestionably Orc is better).
Overall, I have to admit that I'm just not that impressed by Orc. The one time you can get much of an advantage out of them (level 1-2) you probably haven't found many glyphs, and you're probably hesitant to convert them because you don't know what deity/boss/walling you're going to face later.