[Zigûr]

Originally Posted by Mumriken

If Tolkien thought Sauron was truly evil, well that is a biased position. Morgoth was truly evil, but Sauron...no I don't think so.

Well if we can't take Professor Tolkien's word for it I don't know what we can do. While he didn't believe in absolute evil, he thought that Sauron was about as close as you could get:

In my story Sauron represents as near an approach to the wholly evil will as possible. ~Letter 183.

This suggests to me that Sauron had gone beyond any capacity for a positive emotion like love or admiration. In the same letter he makes this remark:

Sauron desired to be a God-King, and was held to be this by his servants; if he had been victorious he would have demanded divine honour from all rational creatures and absolute temporal power over the whole world.

This is the same quote which includes the note about him pretending to be Morgoth. It doesn't seem to leave much room for Morgoth in Sauron's heirarchy; if he was still loyal, wouldn't he have set up Morgoth as god (even though he was in the void, he could do it in tribute to him or the memory of him) and portrayed himself simply as a disciple? It seems that he wanted the glory for himself. I like to think that Professor Tolkien understood the motivations of his characters better than any of us.
However, in regards to Sauron admiring and admitting the love of superior beings, he wrote this (sorry for the big quote):

there was seen the effect of Melkor upon Sauron: he spoke of Melkor in Melkor’s own terms: as a god, or even as God. This may have been the residue of a state which was in a sense a shadow of good: the ability once in Sauron at least to admire or admit the superiority of a being other than himself. Melkor, and still more Sauron himself afterwards, both profited by this darkened shadow of good and services of ‘worshippers’. But it may be doubted whether even such a shadow of good was still sincerely operative in Sauron by that time. His cunning motive is probably best expressed thus. To wean one of the God-fearing from their allegiance it is best to propound another unseen object of allegiance and another hope of benefits; propound to him a Lord who will sanction what he desires and not forbid it. Sauron, apparently a defeated rival for world-power, now a mere hostage, can hardly propound himself; but as the former servant and disciple of Melkor, the worship of Melkor will raise him from hostage to high priest. ~Morgoth's Ring.

So I guess the Professor leaves it up to us to make up our own minds on the subject. We can look at it in two ways:
1. Sauron promoted Morgoth as a god because he still admired his superiority.
2. Sauron exploited the memory of Morgoth just to make himself powerful; it was pure manipulation and nothing more.
In the end there's some room for both points of view, although personally I find the second one more supportable and consistent with other examples from the texts. I guess the difference here is that I'm relying mostly on scrutiny of Professor Tolkien's writing rather than a broader view of the human condition (in so far as it applies to a non-human fictional character).