Odd. The PHB and my copy of the SRD say that it will take on the Intelligence of the new form, and that if it currently lacks a Charisma or Wisdom score it will gain those as appropriate to the new form as well.
"Any Object" indicates the target gains the new forms INT, CHA and WIS (not sure how I saw INT yesterday, but missed CHA and WIS right after).
As far as physical stats are concerned, it says that it works like Polymorph, meaning that it will have typical physical stats for the new creature. No mention of a 5 that I can see.
I'm not sure where the "physical stat" issue came from, as this is consistent across the polymorph spells. So we should get an Efreet with standard Efreet stats across the board, physical and mental, using Polymorph Any Object.
Now if I wanted to argue that I can take pieces of a creature, turn it into the whole thing, and create new souls in the process, most DM's would cast their full vote for a Dispel BS on that whole idea. Mortals, no matter how skilled or clever, shouldn't be able to create souls.
Someone suggested that a dead creature is no longer in the same general category (Animal/Vegetable/Mineral) as the living one. If I, as a player, tried to argue in favor of that because it gave me an advantage, would anyone here agree with me, or is that another Dispel BS ?
The examples in Polymorph Any Object are pretty clear indicators that "dead thing" is not in the same category as "living thing". "Lizard to Manticore" is rated a 5, which can only be "same kingdom" and nothing else. "Sheep to wool coat" is rated 6, which cannot include "same Kingdom". It's got lower INT, Similar, and (I assume) Same Size.
I could reasonably rule that it cannot Polymorph something into an Outsider, as that type is not included in the Polymorph spell, nor does the Polymorph Any Object spell include any examples where the target or the new form is of a prohibited type. It is clearly restricted from adding magical properties, affecting magic items or creating items of value or having special properties. The Polymmorph restrictions on special abilities, and on not affecting gaseous or incorporeal, creatures also appear to remain in effect, so maybe the types are also restricted in accordance with the Polymorph spell. However, some restrictions are clearly lifted (it must be possible for the new form to have more HD than the old form, as inanimate objects generally lack HD).
In fairness, I think that most people would classify a T-Bone steak as being in the Animal kingdom, just as the cow it came from was.
If a sheep and a wool coat are not in the same kingom, I don't believe the steak and the cow are either.
Would the reformed Efreet be the same "person" as the old? That's a real good point. If I tried that on an Adventurer, I could easily see someone saying, "Well, it's a person, same race as your dead friend, even looks like him, but all the spell does is give the race, not the levels."
I think we have consensus you cannot create or duplicate a specific creature with Polymorph Other.
Trying to use any version of Polymorph to create a leveled character should be a no-go, no matter what you started with as raw material.
Whether the new creature would retain any memories at all would be strictly up to the DM. I imagine that most would allow them language and enough memory to be a "person", rather than acting like a newborn, but more than that would come under the "at and for the DM's convenience". As in, "Plot device".
I think this would work much like INT, CHA and WIS. If the target had an existing mind, that mind transfers over. If not, you get a typical example of the creature in this regard, same as its WIS and CHA.
So thanks. Good points, and good ways to prevent abuse of the spell without seeming vindictive or adversarial.
Given some comments I've seen when the actual words of the spell description are read and reasonably applied, I would not bet against being perceived as vindictive or adversarial. Hopefully, your players are more reasonable than that.