Is Eru God?
No, of course not. He is a fictional character created by Tolkien as the God of fictional peoples. God in our world (whether He exists or not) is a God of real peoples.
Did Tolkien intend Eru to be God?
The evidence suggests that he did. It is natural that Tolkien created Eru as a reflection or aspect of the God that he believed in. The differences in their respective natures is irrelevant, as Middle-earth is set in a time which predates our own recorded history. And our interpretations of God vary between faiths and also at different stages within the texts of particular faiths (the God of the Old Testament is, for example, very different in many respects from the God of the New Testament).
Should the reader interpret Eru as God?
Well that, of course, depends upon the individual reader.
Which question are you asking,
Fordim?