The flaming eye was literal enough for Saurons minions that they emblazoned their gear with it...  im sure the big S sanctioned that artwork.. was it an actual eyeball atop of Barad Dur, or was it a magnificent Maian orb of evil-ness?  Either way it was Sauron's tool of observation. 
 
And then there is the Necromancer.  Physical enough eh?  I know there was never an actual physical description of the Necromancer, but all accounts of him speaks of a physical individual, eh?
		 
		
		
		
		
		
		
		
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