Well some evidence shows The Source as just that, its the source of everything, it is God, Jack Kirby even I believe said it was. Some interesting scans
http://img72.imageshack.us/my.php?image=87526140kv0.jpg
http://img151.imageshack.us/my.php?image=52423391or2.jpg
It seems DC/Vertigo use The Source like the Taoism religion.
http://en.wikipedia.org/wiki/Daoism
http://en.wikipedia.org/wiki/Qi
http://members.tripod.com/fastbak/ngfaq.htm
In the Presence/Yhwhs defense, The Throne of Light, Gods (yhwh,the presence) throne is Infinite.
The angels only refer to 1 god and its The Creator aka The Presence.
Death of the Endless even state that Lucifers Father is the real God.
Lucifer is on panel as ignoring The Source.
In the Crisis the Spectre merged with it seems The Source when it was making creation and saw worlds his master never saw or dreamed. Of course his master at the time was The Voice, the voice that speaks in everything.
Another site that might interest a few.
http://www.fanzing.com/mag/fanzing03/vanishpt.shtml
Trying to give a whole view of the picture here and where everything stands, and let others know what I've read and dug up info as well so you can make up your own minds