The Emperor or some other powerful Sith lords would likely be involved. They would see Luke as a great prize to turn to the dark side and would use all their cunning and power to manipulate him. Yoda's spirit could also be present, trying to guide Luke from beyond the grave but perhaps being unable to prevent his fall. Han Solo might also play a role, either trying to rescue Luke or being a victim of Luke's new dark side - influenced actions.
There could be new characters created specifically for the fanfiction. For example, a dark side apprentice who befriends Luke and gradually leads him astray. Or an ancient Jedi who has fallen to the dark side long ago and now resurfaces to tempt Luke with forbidden knowledge. Old characters like Chewbacca might also be there, perhaps being horrified by Luke's transformation and trying to do something about it.
Well, obviously Luke himself is a key character. He is the one who is falling to the dark side, so his actions, thoughts, and decisions are central to the story.
One main factor could be the influence of a powerful dark side figure. Such a figure might manipulate Luke's emotions, like his fear or anger. Maybe they prey on his insecurities about his abilities or his place in the galaxy.
Obviously, Rey is the central character as the story is about her fall to the dark side. Kylo Ren might also be a key figure. He could be either a catalyst for her fall, perhaps by tempting her with the power of the dark side, or he could be someone who tries to bring her back later on. Finn and Poe are also likely to be involved. They would probably be the ones trying to save Rey from the clutches of the dark side.
In some fanfictions, Luke might fall to the dark side after being betrayed by his closest friends. For example, if he discovers that they have been hiding important information from him that he thinks could have saved lives. This sense of betrayal could push him towards the dark side as he feels abandoned by the light. Also, a powerful dark side user could use mind control techniques on Luke, slowly turning him over time.
Palpatine is often involved. Since he is a master manipulator in the Star Wars universe, he could be the one who subtly guides Windu towards the dark side. He might offer false promises or twist Windu's sense of justice to make him question the Jedi way.
Voldemort would surely be involved. He might initially be suspicious of Harry's sudden change but then see it as an opportunity to use Harry's power for his own dark ends. He could try to mentor Harry in the ways of dark magic.
In some fanfictions, 'dark side Luke' might be paired with Palpatine. Palpatine, as a master manipulator, could have a role in Luke's fall to the dark side, and their partnership would be full of political intrigue and dark Force - related activities. Palpatine could use Luke as a tool to further his own evil plans, while Luke might be seeking more power from Palpatine.
Obviously, Harry Potter himself would be the central character. Then, Voldemort would be a major figure as he is the main representative of the Dark Side. Bellatrix Lestrange could also play an important role as she is one of Voldemort's most loyal followers. She might be the one to initially tempt Harry or guide him into the ways of the Dark Side.
One of the main themes is the struggle between good and evil within Luke himself. In these fanfictions, we see how his inner conflict plays out. Also, the theme of redemption might be present in some, where there is a possibility for Luke to come back from the dark side. And the exploration of the dark side's allure, like the promise of quick solutions to problems compared to the more difficult path of the Jedi.
Obviously Rey herself is the central character. Kylo Ren often plays a role too. In some fanfictions, he might be the one who either tries to stop her from fully turning to the dark side because he has some sort of connection with her, or he might be the one who encourages her to embrace the dark side to be with him.