Think of it this way:
If we can assume that the "light" is the opposite of the darkness, then given what we already know about the light, there's no way that the "darkness" could referring to a literal, tangible entity (any-more-so than Guardians could be refereed to as specifically "the light").
It simply doesn't make sense.
Alternatively, based on what we DO know about the light; possible things we [i]could[/i] guess the darkness to be are:
1) An energy source, or power to be harnessed
2) A philosophy, way of life, or belief structure
3) A measure of cosmic balance
Etc... basically any category that satisfies a requirement for also being considered as the light.
English
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That's another reason why I came to this conclusion. The light takes the dead and makes it into new life. If the darkness is the equal opposite, then that would mean it would take the living and make it into new life.
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I hadn't even considered that. That's a good point, but it's got me thinking: Instead, what if the Darkness were to take Living things, and make them Dead? Not literally of course; consider the Hive. Living things that were condemned to decay and thrive in a state of death, through introduction of the Worm Gods, who are proponents of the Deep and it's Darkness. Or perhaps "literally", in the case of Toland, whom ascended upon death, and now resides in a nether dimension. Death itself in this case holding great influence, or possibly being used in conjunction with a great power (such as the Darkness).