Abstract Objectification – The ability to become an abstraction.
Certain entities are the anthropomorphic equivalent of what is known in philosophy as an abstract object.
The DC universe has cosmic entities. The abstract entities of the DC universe include various aspects of some sort of monotheistic creator which include the Presence (godhead), the Voice (divine will), the Word (divine reason), the Hand (miraculous intervention), the Source (ground of being) and the Source Wall (the limit of non-being). Archangels also play a prominent role in the DC universe. Uriel rules the worlds. Raphael oversees humanity. Michael is set over chaos. Garaquael is set over spirits. Gabriel is the lord of the cherubim and seraphim. Raguel has been entrusted with the vengeance of God.
Below these aspects of the divine and the archangels both in rank and power are the Endless which resemble the abstract entities in the Marvel universe. The DC universe is essentially Abrahamic and not dharmic. I would suggest that the abstract entities of the Marvel Universe are more powerful than the Endless since they combine the functions and powers of the aspects of the divine and archangels into one being i.e. power is less dispersed in the Marvel universe than in the DC universe. In both cases there does seem to be some sort of trade off. If a sufficiently powerful concrete being decides to become an abstract entity then they must take on some sort of natural role in the universe.
The Endless (Vertigo) are clearly not only cosmic entities but abstract entities.
In the Marvel universe these types of beings are generally referred to as cosmic entities. However, not all cosmic entities have undergone the process of abstract objectification. All abstract entities are cosmic entities but not all cosmic entities are abstract entities. For example, the Celestials (Marvel) have permanent bodies. The abstract entities in the Marvel universe include Anomaly, Death, Eon, Epoch, Eternity, In-Betweener, Infinity, Kronos, Living Tribunal, Lord Chaos, Master Order, Mirage, Mistress Love, Numinus, Oblivion, Sire Hate and Unbeing. The Seven Friendless are a group of abstract entities that include Eternity as well as Empathy, Enmity, Entropy, Epiphany, Eulogy, Expediency. The One-Above-All uses the Living Tribunal to keep order in the Marvel universe whose faces, embody Equity, Vengeance and Necessity respectively and are in perfect alignment with one another as it passes judgment. The Living Tribunal as an instrument of justice is very different from the use of aspects of the divine, archangels and angels as similar instruments in the DC universe. The Marvel universe is essentially dharmic.
The process of becoming an abstract object means that entity is far more invulnerable and durable than an entity with a concrete body regardless of that entities power level. Marvel goes into some detail as to how abstract entities get concrete bodies which are referred to as M-Bodies and are available in the Dimension of Manifestations.
Make sure to read Abstract Entities: Marvel vs DC for more information about this very interesting topic.