Loki said that it is possible they are Beyonders.
They share eerily identical lines with a Beyonder, apart from the grammar.
Maybe the author is trying to imply that they are Beyonders?
Either way, what is confirmed about them is that they are celestial beings.
And are gods to the Norse gods.
They live outside all realities.
In a place where even Lifebringer Galactus and the Eternity Watch will not last long in.
In Oblivion’s domain.