If rocks are scarce, or weight is an issue, an inexpensive pack of plastic forks can help keep squirrels out of pots. Stick them in handle-end first, with the points sticking out a bit.
The rock thing also works in the ground. A protective collar around newly-installed plants. For something that gradually creeps into a bigger circle like Hostas, you'd want to remove that later, next summer would be a good time.
The scarecrow thing probably had to do with building a good nest for winter. They probably thought, look at this great stuff somebody put here so we could build our nests! LOL!
They absolutely do play though, it's hard to not be amused by critters that have such joy in their lives. Also the busiest gardeners on the block, hats off that that, whether we agree with what they're doing or not. Don't you wish you could harness their power 'for good?' I think that often...! Like, if you squirrels go plant these veggie seeds and leave the plants alone, there would be tons of tomatoes, cukes and cantaloupe for all of us. I'll do the compost...