Although Tolkien said that God was far too complex for him to put into words, I think it is plain that Eru is supposed to be God. The story of Ainulindele (sorry if I've spelt that wrong) bares similarities to some Biblical accounts. Firstly, creation being an offspring of Gods thought is a concept I have heard and bares resemblance to the Ainur. Also the way the Ainur sing to Eru is like onto how the Angels sing onto God, and also Melkor's discord is like Satan's rebellion.
I do not claim to be any great Tolkien scholar, or even Bible scholar, but these things seem to jump out at me. So from this I gathered that Eru was, in Tolkien's intentions, God. *shrug*
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