Cecil, of course, would be Eru / Illuvitar.
The Administrators (TubaDiva, Lynn Bodoni, etc.) are the Valar. I don’t know enough about the Valar (or the admins, honestly) to say which might correspond to which, but as they’re only one step down from God himself, they obviously correspond to the Administrators of the SDMB.
Moderators would be Maiar. They are a single step down from the Valar / Admins. They assist the Admins in carrying out their duties.
We can probably all agree on the above. But now it gets tricky.
Who or what do the members of the Straight Dope Science Advisory Board correspond to? My first thought is that they are the elves. They are not gods or demi-gods like the Valar / Admins and Maiar / Mods. But they are more than mere mortals, to be sure! Perhaps they correspond to the Istari (the wizards such as Gandalf)? After all, they are known for their wisdom.
I think the 99’ers, those members of the SDMB who registered in 1999, are the elves if the SDSAB members aren’t. They are the first group to be created by the gods. (Assuming I’ve gotten my Tolkien mythos correct.)
Those of us who registered in 2000 might be considered the Numenoreans. (Although I’m biased. Maybe we’re nothing.)
Trolls are … well, trolls. The minor ones can be considered orcs, I suppose, but otherwise orcs are just the occassional jerks we get here from time to time. I have no idea who or what the balrog might correspond to.
Also, what Doper Age are we in? The old AOL boards (which I was never apart of, sadly) are probably the First Age. The ending of the Second Age could be the Winter of our Missed Content.
Anyone want to fill in the blanks or provide their own ideas?
(And yes, I realize this post proves I have far too much free time.)